<SEC-DOCUMENT>0001213900-23-024165.txt : 20230329
<SEC-HEADER>0001213900-23-024165.hdr.sgml : 20230329
<ACCEPTANCE-DATETIME>20230329171735
ACCESSION NUMBER:		0001213900-23-024165
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		105
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230329
DATE AS OF CHANGE:		20230329

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIEBERT FINANCIAL CORP
		CENTRAL INDEX KEY:			0000065596
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				111796714
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-05703
		FILM NUMBER:		23776182

	BUSINESS ADDRESS:	
		STREET 1:		120 WALL STREET
		STREET 2:		25TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		212-644-2400

	MAIL ADDRESS:	
		STREET 1:		120 WALL STREET
		STREET 2:		25TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MICHAELS J INC
		DATE OF NAME CHANGE:	19950221
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>sieb-20221231.htm
<DESCRIPTION>ANNUAL REPORT
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         <table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"> <tr class="odd"> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; ">Title of each class<span style="font-size:10pt; "> </span></p> </td> <td style="width:30%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; ">Trading Symbol(s)<span style="font-size:10pt; "> </span></p> </td> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; ">Name of each exchange on which registered<span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="even"> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle"><span style="font-weight:bold; ">Common Stock - $0.01 par value</span></ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td> <td style="width:30%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol"><span style="font-weight:bold; ">SIEB</span></ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">The </span><ix:nonNumeric contextRef="c0" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName"><span style="font-size:10pt; font-weight:bold; ">Nasdaq</span></ix:nonNumeric><span style="font-weight:bold; "> Capital Market</span><span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="odd"> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:30%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="even"> <td colspan="3" style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">Securities registered under Section 12(g) of the Exchange Act:<span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="odd"> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:30%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="even"> <td colspan="3" style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">NONE</span><span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="odd"> <td colspan="3" style="width:35%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">(Title of class)<span style="font-size:12pt; "> </span></p> </td> </tr> </table>
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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES &#9744; <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-0">NO</span></span> &#9746;<span style="font-size:10pt; ">&#8203;&#8203;</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. YES &#9744; <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-1">NO</span></span> &#9746; </p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-2">YES</span></span> &#9746; NO &#9744; </p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-3">YES</span></span> &#9746; NO &#9744; </p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"> <tr class="odd"> <td style="width:10%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:50%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:30pt; margin-top:0pt; margin-bottom:0pt; ">Large accelerated filer &#9744;<span style="font-size:10pt; "> </span></p> </td> <td style="width:40%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Accelerated filer &#9744;<span style="font-size:10pt; "> </span></p> </td> </tr> <tr class="even"> <td style="width:10%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td> <td style="width:50%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:30pt; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric><span style="font-size:10pt; "> &#9746; </span></p> </td> <td style="width:40%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Smaller reporting company <span style="font-size:10pt; "><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric> </span></p> </td> </tr> <tr class="odd"> <td style="width:10%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td> <td style="width:50%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p> </td> <td style="width:40%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Emerging growth company <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany"><span style="font-size:10pt; ">&#9744;</span></ix:nonNumeric><span style="font-size:12pt; "> </span></p> </td> </tr> </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">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 13(a) of the Exchange Act. &#9744;<span style="font-size:10pt; ">&#8203;&#8203;</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). YES &#9744; NO <span style="font-size:10pt; "><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric>&#8203;&#8203;</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">The aggregate market value of the Common Stock held by non-affiliates of the registrant (based upon the last sale price of the Common Stock reported on the Nasdaq Capital Market as of the last business day of the registrant&#8217;s most recently completed second fiscal quarter (June 30, <span style="font-size:10pt; ">2022</span>), was approximately $<span style="font-size:10pt; "><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="dei:EntityPublicFloat" scale="0" unitRef="usd">18,035,000</ix:nonFraction></span>. </p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:20pt; margin-top:9pt; margin-bottom:0pt; ">The number of shares of the registrant&#8217;s outstanding Common Stock, as of March 20, 2023, was <span style="font-size:10pt; "><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">32,505,329</ix:nonFraction></span> shares.<span style="font-size:10pt; ">&#8203;&#8203;</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:9pt; margin-bottom:0pt; ">Documents Incorporated by Reference: None<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

         </div>
         <div style="width:100%; clear:both;">
            				<hr style="height:1pt; border-width:0; color:#000000; background-color:#000000; width:100%; margin-top:1pt; ; text-align: left;"/><hr style="height:2pt; border-width:0; color:#000000; background-color:#000000; width:100%; margin-top:-5pt; ; text-align: left;"/>
            <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; "></p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">INDEX</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" id="toc" style="border-spacing:0; margin:auto; " width="100%">





            <tr class="odd">

               <td style="width:94%; vertical-align:top;  ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:top;  ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>



            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; "><a href="#d1e549_anchor">PART I</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>2</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e561_anchor">ITEM 1. BUSINESS</a></span><span style="font-size:10pt; "><a href="#d1e561_anchor">&#8203;</a><a href="#d1e561_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>2</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:24pt; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1066_anchor">ITEM 1A. RISK FACTORS</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>10</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:24pt; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1490_anchor">ITEM 1B. UNRESOLVED STAFF COMMENTS</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>19</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1505_anchor">ITEM 2. PROPERTIES</a></span><span style="font-size:10pt; "><a href="#d1e1505_anchor">&#8203;</a><a href="#d1e1505_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>19</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1693_anchor">ITEM 3. LEGAL PROCEEDINGS</a></span><span style="font-size:10pt; "><a href="#d1e1693_anchor">&#8203;</a><a href="#d1e1693_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>19</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1720_anchor">ITEM 4. MINE SAFETY DISCLOSURES</a></span><span style="font-size:10pt; "><a href="#d1e1720_anchor">&#8203;</a><a href="#d1e1720_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>20</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; "><a href="#d1e1737_anchor">PART II</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>21</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e1749_anchor">ITEM 5. MARKET FOR REGISTRANT&#8217;S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER </a><a href="#d1e1749_anchor">PURCHASES OF EQUITY SECURITIES</a></span><span style="font-size:10pt; "><a href="#d1e1749_anchor">&#8203;</a><a href="#d1e1749_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>21</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e2106_anchor">ITEM 7. MANAGEMENT&#8217;S DISCUSSIONS AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS </a><a href="#d1e2106_anchor">OF OPERATIONS</a></span><span style="font-size:10pt; "><a href="#d1e2106_anchor">&#8203;</a><a href="#d1e2106_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>23</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:24pt; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e3622_anchor">ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>35</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e3657_anchor">ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA</a></span><span style="font-size:10pt; "><a href="#d1e3657_anchor">&#8203;</a><a href="#d1e3657_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>36</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e18415_anchor">ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND </a><a href="#d1e18415_anchor">FINANCIAL DISCLOSURE</a></span><span style="font-size:10pt; "><a href="#d1e18415_anchor">&#8203;</a><a href="#d1e18415_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>73</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:24pt; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e18430_anchor">ITEM 9A. CONTROLS AND PROCEDURES</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>73</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:24pt; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e18473_anchor">ITEM 9B. OTHER INFORMATION</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>73</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; "><a href="#d1e18490_anchor">PART III</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>74</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e18502_anchor">ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE</a></span><span style="font-size:10pt; "><a href="#d1e18502_anchor">&#8203;</a><a href="#d1e18502_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>74</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e18866_anchor">ITEM 11. EXECUTIVE COMPENSATION</a></span><span style="font-size:10pt; "><a href="#d1e18866_anchor">&#8203;</a><a href="#d1e18866_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>79</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e20139_anchor">ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED </a><a href="#d1e20139_anchor">STOCKHOLDER MATTERS</a></span><span style="font-size:10pt; "><a href="#d1e20139_anchor">&#8203;</a><a href="#d1e20139_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>81</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e20908_anchor">ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE</a></span><span style="font-size:10pt; "><a href="#d1e20908_anchor">&#8203;</a><a href="#d1e20908_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>82</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e20933_anchor">ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES</a></span><span style="font-size:10pt; "><a href="#d1e20933_anchor">&#8203;</a><a href="#d1e20933_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>82</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; "><a href="#d1e20982_anchor">PART IV</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>83</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e20994_anchor">ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES</a></span><span style="font-size:10pt; "><a href="#d1e20994_anchor">&#8203;</a><a href="#d1e20994_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>83</span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:12pt; text-indent:0pt !important; padding-left:12pt !important; margin-top:0pt; margin-bottom:0pt; "><span><a href="#d1e22375_anchor">ITEM 16. FORM 10-K SUMMARY</a></span><span style="font-size:10pt; "><a href="#d1e22375_anchor">&#8203;</a><a href="#d1e22375_anchor">&#8203;</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>86</span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:94%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; "><a href="#d1e22392_anchor">SIGNATURES</a></span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span>87</span></p>

               </td>

            </tr>



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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Forward-Looking Statements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For purposes of this Annual Report on Form 10-K (&#8220;Report&#8221;), the terms &#8220;Siebert,&#8221; &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to Siebert Financial Corp., its wholly-owned and majority-owned subsidiaries collectively, unless the context otherwise requires.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The statements contained throughout this Report, including any documents incorporated by reference, that are not historical facts, including statements about our beliefs and expectations, are &#8220;forward-looking statements&#8221; within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. Forward-looking statements include statements preceded by, followed by or that include the words &#8220;may,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;should,&#8221; &#8220;believe,&#8221; &#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;plan,&#8221; &#8220;estimate,&#8221; &#8220;target,&#8221; &#8220;project,&#8221; &#8220;intend&#8221; and similar words or expressions. In addition, any statements that refer to expectations, projections, or other characterizations of future events or circumstances are forward-looking statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">These forward-looking statements, which reflect our beliefs, objectives, and expectations as of the date hereof, are based on the best judgement of management. All forward-looking statements speak only as of the date on which they are made. Such forward-looking statements are subject to certain risks, uncertainties and assumptions relating to factors that could cause actual results to differ materially from those anticipated in such statements, including, without limitation, the following: economic, social and political conditions, global economic downturns resulting from extraordinary events; securities industry risks; interest rate risks; liquidity risks; credit risk with clients and counterparties; risk of liability for errors in clearing functions; systemic risk; systems failures, delays and capacity constraints; network security risks; competition; reliance on external service providers; new laws and regulations affecting our business; net capital requirements; extensive regulation, regulatory uncertainties and legal matters; failure to maintain relationships with employees, customers, business partners or governmental entities; the inability to achieve synergies or to implement integration plans and other consequences associated with risks and uncertainties detailed in Part I, Item 1A - Risk Factors of this Form 10-K as well as in our filings with the SEC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We caution that the foregoing list of factors is not exclusive, and new factors may emerge, or changes to the foregoing factors may occur, that could impact our business. We undertake no obligation to publicly update or revise these statements, whether as a result of new information, future events or otherwise, except to the extent required by the federal securities laws.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;1</p>

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      </div><p id="d1e549_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PART I</span><span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e561_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 1. BUSINESS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Overview of Company</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Siebert Financial Corp., together with its subsidiaries, is a diversified financial services firm and provides a full range of brokerage and financial advisory services including securities brokerage, investment advisory and insurance offerings, and corporate stock plan administration solutions. Our firm is characterized by building solid relationships with our clients through exceptional personal service and proven performance. We have a strong legacy and continue to evolve in our approach to take advantage of ever-evolving opportunities in the financial services industry.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We conduct the following lines of business through our wholly-owned and majority-owned subsidiaries:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Muriel Siebert &amp; Co., Inc. (&#8220;MSCO&#8221;) provides retail brokerage services. MSCO is a Delaware corporation and broker-dealer registered with the Securities and Exchange Commission (&#8220;SEC&#8221;) under the Securities Exchange Act of 1934 (&#8220;Exchange Act&#8221;) and the Commodity Exchange Act of 1936, and member of the Financial Industry Regulatory Authority (&#8220;FINRA&#8221;), the New York Stock Exchange (&#8220;NYSE&#8221;), the Securities Investor Protection Corporation (&#8220;SIPC&#8221;), Euroclear, and the National Futures Association (&#8220;NFA&#8221;).<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert AdvisorNXT, Inc. (&#8220;SNXT&#8221;) provides investment advisory services. SNXT is a New York corporation registered with the SEC as a Registered Investment Advisor (&#8220;RIA&#8221;) under the Investment Advisers Act of 1940 (&#8220;Advisers Act&#8221;).<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Park Wilshire Companies, Inc. (&#8220;PW&#8221;) provides insurance services. PW is a Texas corporation and licensed insurance agency<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert Technologies, LLC. (&#8220;STCH&#8221;) provides robo-advisory technology development. STCH is a Nevada limited liability company.<span style="font-size:10pt; ">&#8203;&#8203;</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">RISE Financial Services, LLC, (&#8220;RISE&#8221;) is a Delaware limited liability company and a broker-dealer registered with the SEC and NFA.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">StockCross Digital Solutions, Ltd. (&#8220;STXD&#8221;) is an inactive subsidiary headquartered in Bermuda.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For purposes of this Annual Report, the terms &#8220;Siebert,&#8221; &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to Siebert Financial Corp., MSCO, SNXT, PW, STCH, RISE, and STXD collectively, unless the context otherwise requires.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our headquarters are located at 535 Fifth Avenue, 4<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">th</span> Floor, New York, NY 10017, with primary operations in New Jersey, Florida, and California. Our phone number is (212) 644-2400 and our Internet address is www.siebert.com. We have 12 branch offices throughout the U.S. and clients around the world.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of March 20, 2023, we had 117 full-time employees. Our common stock is registered under Section 12 of the Exchange Act, and we file periodic reports with the SEC, including annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and proxy and information statements on Schedule 14. The SEC maintains a website (www.sec.gov) that contains reports, proxy and information statements, and other information regarding companies that file documents electronically with the SEC. Our SEC filings are also available through our website at www.siebert.com, where investors are able to obtain copies of our public filings free of charge. Our common stock, par value $.01 per share trades on the Nasdaq Capital Market under the symbol &#8220;SIEB.&#8221;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Subsidiaries and Business Offerings</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Muriel Siebert &amp; Co., Inc.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO has been providing online and traditional discount brokerage services to clients for over 50 years. MSCO was founded in 1967 by Muriel F. (&#8220;Mickie&#8221;) Siebert, a trailblazer who was the first woman to own a seat on the NYSE and the first to head one of its member firms. On May 1, 1975, after the federal government banned fixed commissions by brokers, Mickie broke barriers and declared MSCO a discount brokerage firm.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In May 2022, MSCO received approval to expand its clearing services in the U.S. by acting as a correspondent clearing firm for institutional and online broker-dealers, registered investment advisors and other asset managers. Achieving this milestone strengthens our core competencies, diversifies our business, and reinforces our commitment as a strategic partner to our clients.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Today, MSCO offers a wide range of products and services and is the primary subsidiary of Siebert.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Products and Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Self-directed trading<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Market making and fixed income investments<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Stock borrow / stock loan<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Equity compensation plans (Siebert Corporate Services)<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Wealth management / financial advice<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;2</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Additional Information</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Brokerage and Related Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO offers a wide selection of quality investment services, including broker assisted trades and free online self-service features such as real time quotes, market data, and trading tools.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is a self-clearing broker-dealer and also clears with National Financial Services Corp. (&#8220;NFS&#8221;), a wholly-owned subsidiary of FMR, LLC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Securities Finance and Market Making</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We make markets in multiple exchanges and in over 2,000 equity securities and fixed income products. The client service offerings within our Market Making division have evolved with capital markets and different trading strategies. Our strengths include trading experience in domestic markets, enhanced liquidity, and the search for significant price improvement. The ability of our Market Making division to execute large orders continues to be a strategic advantage in supporting the growth of our Corporate Services division.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We operate our Securities Finance Group, a division which consists primarily of our stock borrow / stock loan and related services. Our management team brings decades of securities finance experience and we have seen positive results in recent years and are committed to continue to expand our securities finance operations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Corporate Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are dedicated to helping publicly traded companies and their employees manage their equity compensation plans. Corporate services is a key component of our business, and we leverage our technology partnerships to create a distinct advantage through FIX connection trading and real-time transaction reporting. Our corporate services offering primarily supports small and mid-cap public companies.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Independent Retail Execution Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO and its clearing firms monitor order flow in efforts to ensure that customers are getting the best possible trade executions. All equity orders are routed in a manner intended to afford MSCO&#8217;s customers the most favorable terms on all orders. MSCO also offers customers execution services through various market centers for an additional fee, providing customers access to numerous market centers before and after regular market hours. Customers may buy or sell fixed income securities, municipal bonds, corporate bonds, mortgage-backed securities, government sponsored enterprises, unit investment trusts, mutual funds, certificates of deposit, and other securities. These transactions are serviced by MSCO&#8217;s registered representatives.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Retail Customer Service</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO believes that its superior customer service enhances its ability to compete with larger brokerage firms and provides retail customers with personal service via access to dedicated customer service personnel for all of its products and services. Customer service personnel, located in MSCO&#8217;s branch offices, are cross trained to assist with all clients&#8217; needs for a reliable experience. MSCO uses a variety of customer relationship management systems that enables representatives in any location to review and respond to customers&#8217; requests in a timely manner.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Retirement Accounts</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO offers customers a variety of self-directed retirement accounts. Each IRA, SEP IRA, ROTH IRA, and KEOGH account can be invested in a variety of qualified investments in a consolidated account. MSCO acts as its own custodian for retirement accounts and also utilizes NFS for IRA custody. MSCO offers self-directed retirement accounts and also has registered representatives dedicated to assisting clients in meeting their retirement goals.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Customer Financing</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Customer margin accounts are carried whereby money is lent to customers for a portion of the market value of marginable securities held in the customer&#8217;s account. Margin loans are collateralized by these securities. Customers also may sell securities short in a margin account, subject to minimum equity and applicable margin requirements, and the availability of such securities to be borrowed. In permitting customers to engage in margin financing, short sale or any other transaction, MSCO assumes the risk of its customers&#8217; failure to meet their obligations in the event of adverse changes in the market affect the value of the margined securities positions. MSCO and NFS reserve the right to set margin requirements higher than those established by the Federal Reserve System.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO has established policies with respect to maximum purchase commitments for new customers or customers with inadequate collateral to support a requested purchase. When transactions occur outside normal guidelines, MSCO monitors accounts closely until their payment obligations are completed. If the customer does not meet the required commitments, MSCO takes steps to close out the position and minimize any loss. In the last five years, MSCO has not had any significant losses as a result of customers failing to meet commitments.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;3</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Information and Communications Systems</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO relies heavily on its data technology platform and the platform provided by its clearing agents. These platforms offer interfaces to MSCO&#8217;s clearing service providers&#8217; computing systems where all customer account records are kept and are accessible through MSCO&#8217;s data technology platform. MSCO&#8217;s systems also utilize browser-based access and other types of data communications. MSCO&#8217;s representatives use NFS systems, by way of MSCO&#8217;s data technology platform, to perform daily operational functions which include trade entry, trade reporting, clearing-related activities, risk management and account maintenance.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO&#8217;s data technology platform offers services used in direct relation to customer activities as well as support for corporate use. Some of these services include email and messaging, market data systems and third-party trading systems, business productivity tools and customer relationship management systems. MSCO&#8217;s data network is designed with redundancies in case a significant business disruption occurs.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">To ensure reliability and to conform to regulatory requirements related to business continuity, MSCO maintains backup systems and backup data, leverages cloud-based technology, and has a full-time offsite disaster recovery site to ensure business continuity during a potential wide-spread disruption. However, despite the preventive and protective measures in place, in the event of a wide-spread disruption, MSCO&#8217;s ability to satisfy the obligations to customers and other securities firms may be significantly hampered or completely disrupted. For more information regarding our business continuity plan, refer to the Business Continuity Statement on our website.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are consistently enhancing technology for both our customers as well as our internal operations. We are currently in the process of enhancing our retail trading platform to provide a seamless user experience for our customers and streamline our operations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Siebert AdvisorNXT, Inc.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">SNXT offers customers our proprietary robo-advisory technology that utilizes trading algorithms initially developed by STCH to create our robo-advisor. This technology provides clients with cost-efficient, competitively priced, and automated wealth management solutions intended to maximize portfolio returns based on specific risk tolerance. The platform utilizes Nobel Prize-winning Modern Portfolio Theory (&#8220;MPT&#8221;) to create optimal portfolios for each client. We provide web-based tools to enable clients to monitor and interact with the robo-advisor&#8217;s automated portfolio manager application. The robo-advisor selects low-cost, well-managed, exchange-traded funds (&#8220;ETFs&#8221;) and exchange-traded notes (&#8220;ETNs&#8221;) that represent the asset classes that provide clients the necessary risk-adjusted exposure given current market conditions. The robo-advisor continuously monitors and periodically rebalances portfolios to address changes in market and economic conditions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Products and Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Managed portfolios<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Separately managed accounts<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Park Wilshire Companies, Inc.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">PW is a full-service insurance agency founded in 2010. Through PW our product offerings include various insurance products such as fixed annuities and property and casualty insurance.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Products and Services</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Fixed annuities<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Personal insurance<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Property and casualty insurance<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Natural disaster insurance<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Life and disability<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;4</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Siebert Technologies, LLC</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">STCH is a technology company initially tasked with developing a robo-advisor platform. Through STCH, we expanded our products and services by offering a robo-advisor through SXNT, and we plan to use this subsidiary for future fintech opportunities and products and services.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">RISE Financial Services, LLC</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During 2021 and 2022, RISE Prime Services, LLC was a prime broker focused on providing institutional quality services to hedge funds and other institutional investors.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Reorganization of RISE, Tigress, and Hedge Connection</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In 2021 and 2022, Siebert and RISE engaged in certain transactions with Tigress Holdings, LLC (&#8220;Tigress&#8221;) and Hedge Connection, Inc. (&#8220;Hedge Connection&#8221;) to exchange equity, cash, and respective leadership positions. Based upon the strategic direction of these ventures, management of the respective businesses decided to unwind the original transactions with Siebert, RISE, Hedge Connection and Tigress. See Note 3 &#8211; Transactions with Tigress and Hedge Connection for further detail on these transactions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Siebert management is assessing the future strategic direction of RISE, taking into consideration current market conditions, demand trends, and resources.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Competition</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We encounter significant competition from full-commission, online and discount brokerage firms, including zero commission firms, as well as from financial institutions, mutual fund sponsors, venture-backed technology and cryptocurrency firms, and other organizations. Although there has been consolidation in the industry in both the online and traditional brokerage business during recent years, we believe that additional competitors such as banks, insurance companies, providers of online financial and information services, and others will continue to be attracted to the brokerage industry. We compete with a wide variety of vendors of financial services for the same customers; however, our success in the financial services industry is a result of our high-quality customer service, responsiveness, products offered, and excellent executions.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;5</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Cybersecurity</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Cybersecurity presents significant challenges to the business community in general, as well as to the financial services industry. Increasingly, bad actors, both domestically and internationally, attempt to steal personal data and/or interrupt the normal functioning of businesses through accessing individuals&#8217; and companies&#8217; files and equipment connected to the internet. Recently, intruders have become increasingly sophisticated and use deceptive methods to steal funds and personally identifiable information which they either take for their own purposes, release to the internet, or hold for ransom. Regulators are increasingly requiring companies to provide more advanced levels of cybersecurity measures. We continue to maintain systems and ongoing planning measures to prevent any such attack from disrupting our services to clients as well as to prevent any loss of data concerning our clients, their financial affairs, and company-privileged information. We contract cybersecurity consultants as well as other vendors to oversee detection and defense from such attacks. Refer to Item 1A. &#8211; Risk Factors for more detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Regulations</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The securities industry in the U.S. is subject to extensive regulation under both federal and state laws. The SEC is the federal agency charged with administration of the federal securities laws. MSCO and RISE are registered as broker-dealers with the SEC. MSCO is a member of the NYSE and the FINRA. Much of the regulation of broker-dealers has been delegated to self-regulatory organizations (&#8220;SROs&#8221;), principally FINRA, which is MSCO&#8217;s and RISE&#8217;s primary regulator with respect to financial and operational compliance. These SROs adopt rules (subject to approval by the SEC) governing the industry and conduct periodic examinations of broker-dealers. Securities firms are also subject to regulation by state securities authorities in the states in which they do business. MSCO is registered as a broker-dealer in 50 states, the District of Columbia, and Puerto Rico, and RISE is registered as a broker-dealer in 22 states and territories. These regulations affect our business operations and impose capital, client protection, and market conduct requirements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Conduct and Training</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The principal purpose of regulation and discipline of broker-dealers is the protection of customers and the securities markets. The regulations to which broker-dealers are subject cover all aspects of the securities business, including training of personnel, sales methods, trading practices among broker-dealers, uses and safekeeping of customers&#8217; funds and securities, capital structure of securities firms, record keeping, fee arrangements, disclosure to clients, and the conduct of directors, officers and employees. Additional legislation, changes in rules promulgated by the SEC and by SROs or changes in the interpretation or enforcement of existing laws and rules may directly affect the method of operation and profitability of broker-dealers. The SEC, SROs and state securities authorities may conduct administrative proceedings which can result in censure, fine, cease and desist orders or suspension or expulsion of a broker-dealer, its officers or its employees.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Dodd-Frank Act of 2010</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a result of the enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act in 2010 (&#8220;Dodd-Frank&#8221;), the adoption of implementing regulations by the federal regulatory agencies, as well as other recent regulatory reforms, we have experienced significant changes in the laws and regulations that apply to us, how we are regulated, and regulatory expectations in the areas of compliance, risk management, corporate governance, operations, capital and liquidity.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Regulation Best Interest</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to the Dodd-Frank Act, the SEC was charged with considering whether broker-dealers should be subject to a standard of care similar to the fiduciary standard applicable to RIAs. In June 2019, the SEC adopted a package of rulemakings and interpretations related to the provision of advice by broker-dealers and investment advisers, including Regulation Best Interest and Form CRS. Among other things, Regulation Best Interest requires a broker-dealer to act in the best interest of a retail customer when making a recommendation to that customer of any securities transaction or investment strategy involving securities. Form CRS requires that broker-dealers and investment advisers provide retail investors with a brief summary document containing simple, easy-to-understand information about the nature of the relationship between the parties. Regulation Best Interest and Form CRS had a compliance date of June 30, 2020.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Regulation Best Interest Rules have impacted the conduct of our business, especially with respect to our business with our retail clients. The need for enhanced documentation for recommendations of securities transactions to broker-dealer retail clients as well as the increased supervision of sales practices and transactions increased the amount of record-keeping and training for our sales staff. The related new rules and procedures have and may continue to bring increased costs associated with compliance and enhanced technology.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;6</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We operate pursuant to Regulation Best Interest Rules and as such, we conducted thorough training of all our employees with respect to the requirements of Regulation Best Interest. Additionally, we created the Regulation Best Interest Rule&#8217;s required documents and completed each of the required mailings (both electronic and conventional) prior to the effective date. We believe that the changes made to our business processes resulted in compliance with these new requirements. As business continues to be conducted under the Regulation Best Interest Rules, it is likely that additional changes may be necessary.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIPC</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a registered broker-dealer and FINRA member organization, MSCO is required by federal law to belong to the SIPC which provides, in the event of the liquidation of a broker-dealer, protection for securities held in customer accounts held by the firm of up to $500,000 per customer, subject to a limitation of $250,000 on claims for cash balances. SIPC is principally funded through assessments on registered broker-dealers. MSCO purchased $50 million additional account protection above SIPC coverage. Equities, bonds, mutual funds and money market funds are included at net asset value for purposes of SIPC protection and the additional protection. Neither SIPC protection nor the additional protection insures against fluctuations in the market value of securities.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">MSRB</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is also authorized by the Municipal Securities Rulemaking Board (&#8220;MSRB&#8221;) to affect transactions in municipal securities on behalf of its customers and has obtained certain additional registrations with the SEC and state regulatory agencies necessary to permit it to engage in certain other activities incidental to its brokerage business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Margin Lending</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Margin lending activities are subject to limitations imposed by regulations of the Federal Reserve System and FINRA. In general, these regulations provide that, in the event of a significant decline in the value of securities collateralizing a margin account, we are required to obtain additional collateral from the borrower or liquidate securities positions. Margin lending arranged by MSCO through third parties is subject to the margin rules of the Board of Governors of the Federal Reserve System and the NYSE. Under such rules, broker-dealers are limited in the amount they may lend in connection with certain purchases and short sales of securities and are also required to impose certain maintenance requirements on the amount of securities and cash held in margin accounts. In addition, those rules and rules of the Chicago Board Options Exchange govern the amount of margin customers must provide and maintain in writing uncovered options.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Investment Advisers Act of 1940</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">SNXT is registered with the SEC as an investment adviser pursuant to the Advisers Act. The Advisers Act, together with the SEC&#8217;s regulations and interpretations thereunder, is a highly prescriptive regulatory statute. The SEC is authorized to institute proceedings and impose sanctions for violations of the Advisers Act, ranging from fines and censures to termination of an adviser&#8217;s registration and, in the case of willful violations, can refer a matter to the Unites States Department of Justice for criminal prosecution.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under the Advisers Act, an investment adviser (whether or not registered under the Advisers Act) owes fiduciary duties to its clients. These duties impose standards, requirements and limitations on, among other things, trading for proprietary, personal and client accounts; allocations of investment opportunities among clients; use of &#8220;soft dollar arrangements,&#8221; a practice that involves using client brokerage commissions to purchase research or other services that help managers make investment decisions; execution of transactions; and recommendations to clients.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As an RIA, SNXT is subject to additional requirements that cover, among other things, disclosure of information about its business to clients; maintenance of written policies and procedures; maintenance of extensive books and records; restrictions on the types of fees SNXT may charge; custody of client assets; client privacy; advertising; and solicitation of clients. The SEC has legal authority to inspect any investment adviser and typically inspects a RIA periodically to determine whether the adviser is conducting its activities in compliance with (i) applicable laws and regulations, (ii) disclosures made to clients and (iii) adequate systems, policies and procedures reasonably designed to prevent and detect violations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Section 28(e) of the Exchange Act provides a &#8220;safe harbor&#8221; to investment managers who use commission dollars generated by their advised accounts to obtain investment research and brokerage services that provide lawful and appropriate assistance to the manager in the performance of investment decision-making responsibilities. SNXT, as a matter of policy, does not use &#8220;soft dollars&#8221; and as such, it has no incentive to select or recommend a broker or dealer based on any interest in receiving research or related services. Rather, as a fiduciary, SNXT selects brokers based on its clients&#8217; interests in receiving best execution.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;7</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Bank Secrecy Act of 1970</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We conduct financial services activities that are subject to the Bank Secrecy Act of 1970 (&#8220;BSA&#8221;), as amended by the USA PATRIOT Act of 2001 (&#8220;PATRIOT Act&#8221;), which require financial institutions to develop and implement programs reasonably designed to achieve compliance with these regulations. The BSA and PATRIOT Act include a variety of monitoring, recordkeeping, and reporting requirements (such as currency transaction reporting and suspicious activity reporting) as well as identity verification and client due diligence requirements, which are intended to detect, report and/or prevent money laundering, and the financing of terrorism. In addition, we are subject to U.S. sanctions programs administered by the Office of Foreign Assets Control.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Net Capital</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As registered broker-dealers, MSCO and RISE are subject to the requirements of the Exchange Act relating to broker-dealers such as minimum net capital requirements under the SEC Uniform Net Capital Rule (Rule 15c3-1) and segregation of fully paid client funds and securities under the SEC Customer Protection Rule (Rule 15c3-3), administered by the SEC and FINRA.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Net capital rules are designed to protect clients, counterparties and creditors by requiring a broker-dealer to have sufficient liquid resources available to satisfy its financial obligations. Net capital is a measure of a broker-dealer&#8217;s readily available liquid assets, reduced by its total liabilities other than approved subordinated debt. Under the SEC Uniform Net Capital Rule, a broker-dealer may not repay any subordinated borrowings, pay cash dividends or make any unsecured advances or loans to its parent company or employees if such payment would result in a net capital amount below required levels. Failure to maintain the required regulatory net capital may subject a firm to suspension or expulsion by the NYSE or FINRA, as well as certain punitive actions by the SEC and other regulatory bodies, which ultimately could require a firm&#8217;s liquidation.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Best Execution</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As explained in SEC guidelines and FINRA rules, brokers are required to seek the &#8220;best execution&#8221; reasonably available for their clients&#8217; orders. In part, this requires brokers to use reasonable diligence so that the price to the client is as favorable as possible under prevailing market conditions. MSCO and RISE send client orders to a number of market centers, including market makers and exchanges, which encourages competition and ensures redundancy. For non-directed client orders, it is our policy to route orders to market centers based on a number of factors that are more fully discussed in the Supplemental Materials of FINRA Rule 5310, including, where applicable, but not necessarily limited to, speed of execution, price improvement opportunities, differences in price dis-improvement, likelihood of executions, the marketability of the order, size guarantees, service levels and support, the reliability of order handling systems, client needs and expectations, transaction costs, and whether the firm will receive remuneration for routing order flow to such market centers. Price improvement is available under certain market conditions and for certain order types and we regularly monitor executions to ensure best execution standards are met.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Consumer Financial Information Privacy</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In providing services to clients, we manage, utilize and store sensitive and confidential client data, including personal data. As a result, we are subject to numerous laws and regulations designed to protect this information, such as U.S. federal and state laws governing the protection of personally identifiable information. These laws and regulations are increasing in complexity and number, change frequently and sometimes conflict. To the extent they are applicable to us, we must comply with federal and state information-related laws and regulations in the United States, including the Gramm-Leach-Bliley Act of 1999, SEC Regulation S-P, the Fair Credit Reporting Act of 1970, as amended, and Regulation S-ID, as well as the California Consumer Protection Act and further potential federal and state requirements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Human Capital</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our success depends on our ability to attract, hire, retain and develop highly skilled professionals in a variety of specialties, including finance, technology, compliance, business development, cybersecurity and management. Due to the complexity of our business, we compete for talent with other companies, both inside and outside of our industry, and in multiple geographical areas in the U.S.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our human capital efforts focus on establishing a culture of service that emphasizes taking care of our employees, so they can take care of our clients. To that end, we seek employees who are approachable, proactive, collaborative, agile and innovative, and who share our commitment to excellence, integrity, and service. As of March 20, 2023, we had 117 employees, one of whom was a corporate officer. None of our employees are represented by a union, and we believe that relations with our employees are good.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;8</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">To maintain a high-caliber, values-driven workforce that is committed to our culture, we strive to offer total rewards, including compensation and benefits that position our company as an employer of choice. We design our compensation to be competitive in the markets in which we compete, and closely monitor industry trends and practices to ensure we are able to attract and retain the personnel who are critical to our success. To support our employees&#8217; health and well-being, we offer competitive medical, dental and vision plans as well as other health benefits.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We believe in our employees&#8217; potential and provide training and development opportunities intended to maximize their performance and professional growth. We require all of our employees to complete courses in key regulatory areas, such as insider trading and anti-money laundering compliance.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We aim to provide a safe, inclusive environment for our employees, where they feel engaged in our business, supported in who they are and empowered to succeed. We are committed to providing a workplace that is free from violence, harassment and other unsafe or disruptive conditions, and require our personnel to attend regular training sessions and workshops on those topics.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;9</p>

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      </div><p id="d1e1066_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 1A. RISK FACTORS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Regulatory Risks</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Legislation has and may continue to result in changes to rules and regulations applicable to our business, which may negatively impact our business and financial results.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">New laws, rules, regulations and guidance, or changes in the interpretation and enforcement of existing federal, state, foreign and SRO laws, rules, regulations and guidance may directly affect our business and the profitability of Siebert or the operation of specific business lines. In addition, new and changing laws, rules, regulation and guidance could result in limitations on the lines of business we conduct, modifications to our business practices, more stringent capital and liquidity requirements or other costs and could limit our ability to return capital to stockholders.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act"), enacted in 2010, required many federal agencies to adopt new rules and regulations applicable to the financial services industry and called for many studies regarding various industry practices. In particular, the Dodd-Frank Act gave the SEC discretion to adopt rules regarding standards of conduct for broker-dealers providing investment advice to retail customers.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The rules and interpretations adopted by the SEC in June 2019 include Regulation Best Interest and the new Form CRS Relationship Summary, which are intended to enhance the quality and transparency of retail investors' relationships with broker-dealers and investment advisers. Regulation Best Interest enhances the broker-dealer standard of conduct beyond existing suitability obligations, requiring compliance with disclosure, care, conflict of interest and compliance obligations. The regulation requires that a broker-dealer or natural person who is an associated person of the broker-dealer shall act in the best interest of the retail customer at the time it makes a recommendation of any securities transaction or investment strategy involving securities, prioritizing the interests of the customer above any interests of the broker-dealer or its associated persons. Among other things, this requires the broker-dealer to mitigate conflicts of interest arising from financial incentives in selling securities products.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The new rules and processes related thereto have and will most likely continue to involve increased costs, including, but not limited to, compliance costs associated with new or enhanced technology. In addition to the foregoing laws affecting regulation of our industry, Congress is considering various proposals to increase taxation relating to investments, which may adversely impact the volume of trading and other transactions from which we derive our revenue.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">It is not possible to determine the extent of the impact of any new laws, regulations or initiatives that may be imposed, or whether any existing proposals will become law. Conformance with any new laws or regulations could make compliance more difficult and expensive and affect the manner in which we conduct business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We are subject to extensive government regulation and to third party litigation risk and regulatory risk which could result in significant liabilities and reputational harm which, in turn, could materially adversely affect our business, results of operations and financial condition.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our business is subject to extensive regulation in the U.S., at both the federal and state level. We are also subject to regulation by SROs and other regulatory bodies in the U.S., such as the SEC, the NYSE, FINRA, MSRB, the Commodity Futures Trading Commission (&#8220;CFTC&#8221;) and the NFA. MSCO is registered as a broker-dealer in 50 states, the District of Columbia, and Puerto Rico, and RISE is registered as a broker-dealer in 22 states and territories. The regulations to which MSCO and RISE are subject as broker-dealers cover all aspects of the securities business including training of personnel, sales methods, trading practices, uses and safe keeping of customers&#8217; funds and securities, capital structure, record keeping, fee arrangements, disclosure and the conduct of directors, officers and employees.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">SNXT is registered as an investment adviser with the SEC under the Advisers Act, and its business is highly regulated. The Advisers Act imposes numerous obligations on RIAs, including fiduciary, record keeping, operational and disclosure obligations. Moreover, the Advisers Act grants broad administrative powers to regulatory agencies such as the SEC to regulate investment advisory businesses. If the SEC or other government agencies believe that SNXT has failed to comply with applicable laws or regulations, these agencies have the power to impose fines, suspensions of a registrant and individual employees or other sanctions, which could include revocation of SNXT&#8217;s registration under the Advisers Act. SNXT is also subject to the provisions and regulations of ERISA, to the extent that SNXT acts as a &#8220;fiduciary&#8221; under ERISA with respect to certain of its clients. ERISA and the applicable provisions of the federal tax laws impose a number of duties on persons who are fiduciaries under ERISA and prohibit certain transactions involving the assets of each ERISA plan which is a client, as well as certain transactions by the fiduciaries (and certain other related parties) to such plans. Our subsidiaries, RISE and MSCO, are also regulated by the National Futures Association (&#8220;NFA&#8221;) and function as a registered introducing broker.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;10</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The laws, rules and regulations, as well as governmental policies and accounting principles, governing our business and the financial services and banking industries generally have changed significantly over recent years and are expected to continue to do so. We cannot predict which changes in laws, rules, regulations, governmental policies or accounting principles will be adopted. Any changes in the laws, rules, regulations, governmental policies or accounting principles relating to our business could materially and adversely affect our business, results of operations and financial condition.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Additionally, like other participants in the financial services industry, we and our subsidiaries face the risks of lawsuits by clients and risks of regulatory proceeding against us. The outcome of regulatory proceedings and client lawsuits is uncertain and difficult to predict. An adverse resolution of any regulatory proceeding or client lawsuit against us could result in substantial costs or reputational harm to us. Further, adverse proceedings could have an adverse effect on our ability to retain key registered representatives, investment advisers and wealth managers, and to retain existing clients or attract new clients, any of which could have a material adverse effect on our business, financial condition, results of operations and prospects. Refer to Item 3 &#8211; Legal Proceedings for additional detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We are subject to net capital requirements.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The SEC, FINRA, and various other securities and commodities exchanges and other regulatory bodies in the U.S. have rules with respect to net capital requirements which affect us. These rules have the effect of requiring that at least a substantial portion of a broker-dealer&#8217;s assets be kept in cash or highly liquid investments. Our compliance with the net capital requirements could limit operations that require intensive use of capital, such as underwriting or trading activities. These rules could also restrict our ability to withdraw our capital, even in circumstances where we have more than the minimum amount of required capital, which, in turn, could limit our ability to implement growth strategies. In addition, a change in such rules, or the imposition of new rules, affecting the scope, coverage, calculation or amount of such net capital requirements, or a significant operating loss or any unusually large charge against net capital, could have similar adverse effects.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Risks Related to Our Technology and Information Systems</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We rely on information processing and communications systems to process and record our transactions.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our operations rely heavily on information processing and communications systems. Our system for processing securities transactions is highly automated. Failure of our information processing or communications systems for a significant period of time could limit our ability to process a large volume of transactions accurately and rapidly. This could cause us to be unable to satisfy our obligations to customers and other securities firms and could result in regulatory violations. External events, such as an earthquake, terrorist attack or power failure, loss of external information feeds, such as security price information, as well as internal malfunctions such as those that could occur during the implementation of system modifications, could render part or all of these systems inoperative.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We rely on third-party platforms for information and communications systems.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We rely heavily on our data technology platforms and the platforms provided by our clearing agents. These platforms offer interfaces to our clearing service providers&#8217; computing systems where customer account records are kept and are accessible through our data technology platforms. Our systems also utilize browser-based access and other types of data communications.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;11</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our data technology platforms offer services used in direct relation to customer activities as well as support for corporate use. Some of these services include email and messaging, market data systems and third-party trading systems, business productivity tools and customer relationship management systems. Our data network is designed with redundancies in case a significant business disruption occurs.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We also rely on third parties that provide data center facilities, infrastructure, back-office systems for clearance, settlement and accounting, customer relationship management, compliance and risk software and systems, website functionality and access, databases, data center facilities and cloud computing, all of which are critical to our operations. To ensure reliability and to conform to regulatory requirements related to business continuity, we maintain backup systems and backup data, leverage cloud-based technology, and have a full-time offsite disaster recovery site to ensure business continuity during a potential wide-spread disruption. However, despite the preventive and protective measures in place, in the event of a wide-spread disruption of our systems or those of the third-parties upon whom we rely, our ability to satisfy the obligations to customers and other securities firms may be significantly hampered or completely disrupted.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Failure to protect client data or prevent breaches of our information systems could expose us to liability or reputational damage.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are dependent on information technology networks and systems to securely process, transmit and store electronic information and to communicate among our branch offices and with our clients and vendors. As the breadth and complexity of this infrastructure continues to grow, the potential risk of security breaches and cyber-attacks increases. As a financial services company, we are continuously subject to cyber-attacks by third parties. Any such security breach could lead to shutdowns or disruptions of our systems and potential unauthorized disclosure of confidential information. In addition, vulnerabilities of our external service providers and other third parties could pose security risks to client information. The secure transmission of confidential information over public networks is also a critical element of our operations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In providing services to clients, we manage, utilize and store sensitive and confidential client data, including personal data. As a result, we are subject to numerous laws and regulations designed to protect this information, such as U.S. federal and state laws governing the protection of personally identifiable information. These laws and regulations are increasing in complexity and number, change frequently and sometimes conflict. If any person, including any of our employees, negligently disregards or intentionally breaches our established controls with respect to client data, or otherwise mismanages or misappropriates that data, we could be subject to significant monetary damages, regulatory enforcement actions, fines and/or criminal prosecution in one or more jurisdictions. Unauthorized disclosure of sensitive or confidential client data, whether through systems failure, employee negligence, fraud or misappropriation, could damage our reputation and cause us to lose clients. Similarly, unauthorized access to or through our information systems, whether by our employees or third parties, including a cyber-attack by third parties who may deploy viruses, worms or other malicious software programs, could result in negative publicity, significant remediation costs, legal liability, and damage to our reputation and could have a material adverse effect on our results of operations. In addition, our liability insurance might not be sufficient in type or amount to cover us against claims related to security breaches, cyber-attacks and other related breaches.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;12</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We may be exposed to damage to our business or our reputation by cybersecurity breaches.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As the world becomes more interconnected through the use of the internet and users rely more extensively on the internet and the cloud for the transmission and storage of data, such information becomes more susceptible to incursion by hackers and other parties intent on stealing or destroying data on which we or our customers rely. We face an evolving landscape of cybersecurity threats in which hackers use a complex array of means to perpetrate cyber-attacks, including the use of stolen access credentials, malware, ransomware, phishing, structured query language injection attacks, and distributed denial-of-service attacks, among other means. These cybersecurity incidents have increased in number and severity and it is expected that these trends will continue. Should we be affected by such an incident, we may incur substantial costs and suffer other negative consequences, which may include:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Remediation costs, such as liability for stolen assets or information, repairs of system damage, and incentives to customers or business partners in an effort to maintain relationships after an attack;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Increased cybersecurity protection costs, which may include the costs of making organizational changes, deploying additional personnel and protection technologies, training employees, and engaging third party experts and consultants;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Lost revenues resulting from the unauthorized use of proprietary information or the failure to retain or attract customers following an attack;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Litigation and legal risks, including regulatory actions by state and federal regulators; and<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Loss of reputation.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Increasingly, intruders attempt to steal significant amounts of data, including personally identifiable data and either hold such data for ransom or release it onto the internet, exposing our clients to financial or other harm and thereby significantly increasing our liability in such cases. Our regulators have introduced programs to review our protections against such incidents which, if they determined that our systems do not reasonably protect our clients&#8217; assets and their data, could result in enforcement activity and sanctions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We have and continue to introduce systems and software to prevent any such incidents and review and increase our defenses to such issues through the use of various services, programs and outside vendors. We contract cybersecurity consultants and also review and revise our cybersecurity policy to ensure that it remains up to date. In the event that we experience a material cybersecurity incident or identify a material cybersecurity threat, we will make all reasonable efforts to properly disclose it in a timely fashion. It is impossible, however, for us to know when or if such incidents may arise or the business impact of any such incident.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a result of such risks, we have and are likely to incur significant costs in preparing our infrastructure and maintaining it to resist any such attacks.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">An increase in volume on our systems or other events could cause them to malfunction.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Most of our trade orders are received and processed electronically. This method of trading is heavily dependent on the integrity of the electronic systems supporting it. While we have never experienced a significant failure of our trading systems, heavy stress placed on our systems during peak trading times could cause our systems to operate at unacceptably low speeds or fail altogether. Any significant degradation or failure of our systems or the systems of third parties involved in the trading process (e.g., online and internet service providers, record keeping and data processing functions performed by third parties, and third party software), even for a short time, could cause customers to suffer delays in trading. These delays could cause substantial losses for customers and could subject us to claims from these customers for losses. There can be no assurance that our network structure will operate appropriately in the event of a subsystem, component or software failure. In addition, we cannot assure that we will be able to prevent an extended systems failure in the event of a power or telecommunications failure, an earthquake, terrorist attack, fire or any act of God. Any systems failure that causes interruptions in our operations could have a material adverse effect on our business, financial condition and operating results.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Rapid market or technological changes may render our technology obsolete or decrease the attractiveness of our products and services to our clients.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We must continue to enhance and improve our technology and electronic services. The electronic financial services industry is characterized by significant structural changes, increasingly complex systems and infrastructures, changes in clients&#8217; needs and preferences, and new business models. If new industry standards and practices emerge and our competitors release new technology before us, our existing technology, systems and electronic trading services may become obsolete or our existing business may be harmed.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;13</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our future success will depend on our ability to:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Enhance our existing products and services;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Develop and/or license new products and technologies that address the increasingly sophisticated and varied needs of our clients and prospective clients;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Continue to attract highly-skilled technology personnel; and<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Respond to technological advances and emerging industry standards and practices on a cost-effective and timely basis.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Developing our electronic services, our implementation and utilization of our robo-advisor and other technology entails significant technical and business risks. We may use new technologies ineffectively or we may fail to adapt our electronic trading platform, information databases and network infrastructure to client requirements or emerging industry standards. If we face material delays in introducing new services, products and enhancements, our clients may forego the use of our products and use those of our competitors.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Further, the adoption of new internet, networking or telecommunications technologies may require us to devote substantial resources to modify and adapt our services. We cannot assure that we will be able to successfully implement new technologies or adapt our proprietary technology and transaction-processing systems to client requirements or emerging industry standards. We cannot assure that we will be able to respond in a timely manner to changing market conditions or client requirements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Risks Related to Our Business Operations</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Potential strategic acquisitions and other business growth could increase costs and regulatory and integration risks.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Acquisitions involve risks that could adversely affect our business. We may pursue acquisitions of businesses and technologies. Acquisitions and other transactions entail numerous risks, including:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Difficulties in the integration of acquired operations, services and products;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Failure to achieve expected synergies;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Diversion of management&#8217;s attention from other business concerns;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Assumption of unknown material liabilities of acquired companies;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Amortization of acquired intangible assets, which could reduce future reported earnings;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Potential loss of clients or key employees of acquired companies; and<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Dilution to existing stockholders.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of our growth strategy, we regularly consider and from time to time engage in discussions and negotiations regarding transactions such as acquisitions, mergers, combinations and partnerships within our industry. The purchase price for possible acquisitions could be paid in cash, through the issuance of our common stock or other securities, borrowings or a combination of these methods.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our transactions are typically subject to closing conditions including regulatory approvals and the absence of material adverse changes in the business, operations or financial condition of the entity or part of an entity being acquired or sold. To the extent we enter into an agreement to buy or sell an entity or part of an entity, there can be no guarantee that the transaction will close when expected or at all. If a material transaction does not close our stock price could decline.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We cannot be certain that we will be able to identify, consummate and successfully integrate acquisitions, and no assurance can be given with respect to the timing, likelihood or business effect of any possible transaction. For example, we could begin negotiations that we subsequently decide to suspend or terminate for a variety of reasons. However, opportunities may arise that we will evaluate and any transactions that we consummate would involve risks and uncertainties to us. These risks could cause the failure of any anticipated benefits of an acquisition to be realized, which could have a material adverse effect on our business, financial condition, results of operations and prospects.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In addition, management is assessing the future strategic direction of RISE, taking into consideration current market conditions, demand trends, and resources. While we believe our expertise and industry relationships will enable us to execute a new strategic direction, our business plan for RISE is untested, and it is uncertain whether our efforts will attract the customers and revenue necessary to compete in the market.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We may be unable to realize the anticipated benefits of our cost cutting efforts or it may take longer than anticipated for us to realize any benefits from increased cost efficiencies or economies of scale, if at all.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our realization of the benefits anticipated as a result of cost cutting efforts and other business efforts and changes will depend in part on the ability of our management team to implement our business plan. We cannot assure shareholders that there will not be substantial costs associated with these activities or other negative consequences as a result of these changes. These effects include, but are not limited to, incurring unexpected costs or delays in connection with implementation of a modified business model, or the failure of our business to perform as expected, which could harm our results of operations.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;14</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">We depend on our ability to attract and retain key personnel.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are dependent upon our key personnel for our success and the loss of the services of any of these individuals could significantly harm our business, financial condition and operating results.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Our customers may fail to pay us.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A principal credit risk to which we are exposed on a regular basis is that our customers may fail to pay for their purchases or fail to maintain the minimum required collateral for amounts borrowed against securities positions maintained by them. We cannot assure that our practices and/or the policies and procedures we have established will be adequate to prevent a significant credit loss.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Our advisory services subject us to additional risks.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We provide investment advisory services to investors. Through our RIA, SNXT, we offer robo-advisory and investment services. The risks associated with these investment advisory activities include those arising from possible conflicts of interest, unsuitable investment recommendations, inadequate due diligence, inadequate disclosure and fraud. Realization of these risks could lead to liability for client losses, regulatory fines, civil penalties and harm to our reputation and business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Certain employees, directors and affiliates of RISE and Siebert own equity in RISE Financial Services, LLC</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">From January 31, 2022 to the date of this Report, RISE issued and Siebert sold membership interests in RISE to certain employees, directors, and affiliates of RISE and Siebert ranging from 1% to 2% individually. This amount represented, as of the date of this Report, an aggregate of 7% of the total issued and outstanding membership interests in RISE. As of the date of this Report, Gloria E. Gebbia owns approximately 25% of RISE. As a result, the interests of the employees, directors, and affiliates of RISE and Siebert who own equity in RISE may differ from the interests of shareholders of Siebert.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:18pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Risks Related to Our Common Stock</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">There may be a limited public market for our common stock; Volatility.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">13,198,585 shares of our common stock, or approximately 41% of our shares of our common stock outstanding, are currently held by non-affiliates as of March 20, 2023. A stock with a small number of shares held by non-affiliates, known as the &#8220;float,&#8221; will generally be more volatile than a stock with a large float. Although our common stock is traded on the Nasdaq Capital Market, there can be no assurance that an active public market will continue.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Our principal shareholder has the ability to control key decisions submitted to a vote of our shareholders.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Gloria E. Gebbia, who is a director of Siebert and the managing member of Kennedy Cabot Acquisition, LLC (&#8220;KCA&#8221;), has, along with other family members, the power to elect the entire Board of Directors and, except as otherwise provided by law or our Certificate of Incorporation or by-laws, to approve any action requiring shareholder approval without a shareholders meeting.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;15</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Future sales of our common stock in the public market could cause the market price of our common stock to drop significantly, even if our business is doing well.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Sales of a substantial number of shares of our common stock in the public market, or the perception in the market that the holders of a large number of shares intend to sell shares, could reduce the market price of our common stock and make it more difficult for investors to sell common stock at a time and price that investors deem appropriate.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In addition, on February 18, 2022, we filed a shelf registration statement on Form S-3 that was declared effective on March 2, 2022 by the SEC for the potential offering, issuance and sale by us of up to $100.0 million, subject to certain limitations, of our common stock, preferred stock, warrants to purchase our common Stock and/or preferred stock, units consisting of all or some of these securities and subscription rights to purchase all or some of these securities. If we sell our common stock, preferred stock, convertible securities and other equity securities in other transactions pursuant to our shelf registration statement on Form S-3, existing investors may be materially diluted by such subsequent sales, new investors could gain rights superior to our existing shareholders and the market price of our common stock may drop significantly.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">The price of our common stock in the public markets has experienced, and may in the future experience, extreme volatility due to a variety of factors, many of which are beyond our control.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Since our common stock started trading on the Nasdaq Capital Market, our common stock has been relatively thinly traded and at times been subject to price volatility. The average daily trading volume from January 1, 2022 to December 31, 2022 was approximately 25,010 shares.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We believe that the trading price of our common stock has at times been influenced by trading factors other than industry or Company-specific fundamentals, including, without limitation, the sentiment of retail investors (including as may be expressed on financial trading and other social media sites), speculation in the press, in the investment community, or on the internet, including on online forums and social media, about Siebert, our industry or our security&#8217;s access to margin debt, trading in options and other derivatives on our common stock, and the amount and status of short interest in our securities (including a &#8220;short squeeze&#8221;). A &#8220;short squeeze&#8221; is a technical market condition that occurs when the price of a stock increases substantially, forcing market participants who had taken a position that its price would fall (i.e., who had sold the stock &#8220;short&#8221;), to buy it, which in turn may create significant, short-term demand for the stock not for fundamental reasons, but rather due to the need for such market participants to acquire the stock in order to forestall the risk of even greater losses. A &#8220;short squeeze&#8221; condition in the market for a stock can lead to short-term conditions involving very high volatility and trading that may or may not track fundamental valuation models.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a result of the foregoing, investors in our common stock may be subject to the risk of significant, short-term price volatility of our common stock and the trading price of our common stock could decline for reasons unrelated to our business, financial condition, or results of operations. Further, in the past, following periods of volatility in the overall market and the market price of a particular company&#8217;s securities, securities class action litigation has often been instituted against these companies. If any of the foregoing occurs, it could cause our stock price to fall and may expose us to lawsuits that, even if unsuccessful, could be costly to defend and a distraction to management.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;16</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Our future ability to pay dividends to holders of our common stock is subject to the discretion of our Board of Directors and will be limited by our ability to generate sufficient earnings and cash flows.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payment of future cash dividends on our common stock will depend on our ability to generate earnings and cash flows. However, sufficient cash may not be available to pay such dividends. Payment of future dividends, if any, will be at the discretion of our Board of Directors and will depend upon a number of factors that the Board of Directors deems relevant, including future earnings, the success of our business activities, capital requirements, the general financial condition and future prospects of our business and general business conditions. If we are unable to generate sufficient earnings and cash flows from our business, we may not be able to pay dividends on our common stock.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our ability to pay cash dividends on our common stock is also dependent on the ability of our subsidiaries to pay dividends or capital distributions to Siebert. MSCO and RISE are subject to various regulatory requirements relating to liquidity, capital standards and the use of client funds and securities, which may limit funds available for payments to Siebert. The ability of our subsidiaries to pay dividends or capital distributions to Siebert may also be subject to regulatory approval.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Risks Related to Our Industry and Market</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Securities market volatility and other securities industry risk could adversely affect our business.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Most of our revenues are derived from our securities brokerage business. Like other businesses operating in the securities industry, our business is directly affected by volatile trading markets, fluctuations in the volume of market activity, economic and political conditions, upward and downward trends in business and finance at large, legislation and regulation affecting the national and international business and financial communities, currency values, inflation, market conditions, the availability and cost of short-term or long-term funding and capital, the credit capacity or perceived credit-worthiness of the securities industry in the marketplace and the level and volatility of interest rates. We also face risks relating to losses resulting from the ownership of securities, counterparty failure to meet commitments, customer fraud, employee fraud, issuer fraud, errors and misconduct, failures in connection with the processing of securities transactions and litigation. A reduction in our revenues or a loss resulting from our ownership of securities or sales or trading of securities could have a material adverse effect on our business, results of operations and financial condition. In addition, as a result of these risks, our revenues and operating results may be subject to significant fluctuations from quarter to quarter and from year to year.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Interest rate changes could affect our profitability.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The direction and level of interest rates are important factors in our earnings. Our earnings are affected by the difference between the interest rates earned on interest-earning assets such as loans and investment securities and interest rates paid on interest-bearing liabilities such as deposits and borrowings. Increases in interest rates positively impact our revenue from margin and other interest income, and distribution fees received from money market securities.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As the U.S. economy recovers, aided by stimulus packages and fiscal and monetary policies, inflation has been rising at historically high rates, and the Federal Reserve has signaled that it will continue increasing the target federal funds effective rate. Although we believe we may benefit from a rising interest rate environment, a rise in interest rates may cause our funding costs to increase if market conditions or the competitive environment induces us to raise our interest rates to avoid losing deposits, or replace deposits with higher cost funding sources without offsetting increases in yields on interest-earning assets which can reduce our interest revenue.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;17</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">A prolonged economic slowdown, volatility in the markets, a recession, and uncertainty in the markets could impair our business and harm our operating results.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our businesses are, and will continue to be, susceptible to economic slowdowns, recessions and volatility in the markets, which may lead to financial losses for our customers, and a decrease in revenues and operating results. In addition, global macroeconomic conditions and U.S. financial markets remain vulnerable to the potential risks posed by exogenous shocks, which could include, among other things, political and financial uncertainty in the U.S. and the European Union, renewed concern about China&#8217;s economy, conflict with Russia and Ukraine, complications involving terrorism and armed conflicts around the world, or other challenges to global trade or travel, such as might occur in the event of a wider pandemic involving COVID-19. More generally, because our business is closely correlated to the macroeconomic outlook, a significant deterioration in that outlook or an exogenous shock would likely have an immediate negative impact on our overall results of operations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">There is intense competition in the brokerage industry.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We encounter significant competition from full-commission, no commission, online and other discount brokerage firms, as well as from financial institutions, mutual fund sponsors, venture-backed technology and cryptocurrency firms, and other organizations. Over the past several years, price wars and lower or no commission rates in the discount brokerage business in general have strengthened our competitors. In addition, while the decline of commissions has been ongoing for decades, some of our competitors charging zero commissions on trades could potentially have an adverse effect on our commission revenue.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The securities brokerage industry has experienced significant consolidation, which may continue in the future, likely increasing competitive pressures in the industry. Consolidation could enable other firms to offer a broader range of products and services than we do, or offer them on better terms, such as higher interest rates paid on cash held in client accounts. We believe that such changes in the industry will continue to strengthen existing competitors and attract additional competitors such as banks, insurance companies, providers of online financial and information services, and others. Many of these competitors are larger, more diversified, have greater capital resources, and offer a wider range of services and financial products than we do. We compete with a wide variety of vendors of financial services for the same customers. Many of these competitors conduct extensive marketing campaigns and may have or achieve exceptional market name recognition. We may not be able to compete effectively with current or future competitors with stronger capital position, greater name recognition or who partner or combine with other larger firms.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;18</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Some competitors in the discount brokerage business offer services which we may not offer. In addition, some competitors have continued to offer flat rate execution fees that are lower than some of our published rates. Industry-wide changes in trading practices are expected to cause continuing pressure on fees earned by discount brokers for the sale of order flow. Continued or increased competition from ultra-low cost, flat-fee brokers and broader service offerings from other discount brokers could limit our growth or lead to a decline in our customer base which would adversely affect our business, results of operations and financial condition. Further, if we are not able to update or adapt our products and services to take advantage of the latest technologies and standards, or are otherwise unable to offer services to mobile and desktop computing platforms to a growing self-directed investor market, it could have a material adverse effect on our ability to compete.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Lower price levels in the securities markets may reduce our profitability.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Lower price levels of securities may result in (i) reduced volumes of securities, options and futures transactions, with a consequent reduction in our commission revenues, and (ii) losses from declines in the market value of securities we hold in investment. In periods of low volume, our levels of profitability are further adversely affected because certain of our expenses remain relatively fixed. Sudden sharp declines in market values of securities and the failure of issuers and counterparties to perform their obligations can result in illiquid markets which, in turn, may result in us having difficulty selling securities. Such negative market conditions, if prolonged, may lower our revenues. A reduction in our revenues could have a material adverse effect on our business, results of operations and financial condition.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e1490_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 1B. UNRESOLVED STAFF COMMENTS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">None.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e1505_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 2. PROPERTIES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We currently maintain 12 branch offices and customers can visit our branch offices to obtain market information, place orders, open accounts, deliver and receive checks and securities, and obtain related customer services in person. Nevertheless, most of our activities are conducted on the internet or by telephone and mail. We operate our business out of the following branch offices:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">





            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:7pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Approximate</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Square Feet</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Corporate Headquarters<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">New York, NY - 535 Fifth Avenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">300<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Branch Offices<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Beverly Hills, CA &#8211; 190 N Canon<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">900<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Beverly Hills, CA &#8211; 9378 Wilshire<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,500<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Boca Raton, FL<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,600<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Boston, MA<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,700<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Calabasas, CA<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,200<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Horsham, PA<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Jersey City, NJ<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">11,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Miami, FL<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">11,600<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Omaha, NE<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,900<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Seal Beach, CA<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">800<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Tampa, FL<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:75%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Troy, MI<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">300<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p id="d1e1693_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 3. LEGAL PROCEEDINGS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are party to certain claims, suits and complaints arising in the ordinary course of business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For activity related to operations of StockCross Financial Services, Inc. (&#8220;StockCross&#8221;) prior to our acquisition of StockCross, FINRA&#8217;s Division of Enforcement is currently investigating UIT transactions that were executed by StockCross that the enforcement staff believes were terminated early. We believe that many of these transactions were UIT transactions that were the subject of our prior settlements with the Commonwealth of Massachusetts (Dkt. No. E-2017-0104) and the State of California (CRD No.s: 6670 and 2400211). All of these transactions occurred prior to our acquisition of StockCross on January 1, 2020.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;19</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management cannot at this time assess either the duration or the likely outcome or consequences of the FINRA investigation. Nevertheless, FINRA has the authority to impose sanctions on Siebert or require that it make offers of restitution to other customers who FINRA believes incurred sales charges in early liquidations of UITs. No assurances can be given that a mutual settlement with FINRA regarding the investigation can be reached or that any amount paid in settlement will not be material.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the opinion of management, all other legal matters are without merit, or involve amounts which would not have a material impact on our results of operations or financial position.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e1720_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 4. MINE SAFETY DISCLOSURES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">Not applicable.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;20</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e1737_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PART II</span><span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e1749_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 5. MARKET FOR REGISTRANT&#8217;S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our common stock traded on the Nasdaq Global Market until June 29, 2011 when our common stock started trading on the Nasdaq Capital Market, under the symbol &#8220;SIEB.&#8221;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The closing sale price of our common stock as reported on the Nasdaq Capital Market on March 20, 2023 was $1.54 per share. As of March 20, 2023, there were 75 holders of record of our common stock based on information provided by our transfer agent. The number of stockholders of record does not reflect the number of individual or institutional stockholders that beneficially own our stock because most stock is held in the name of nominees. Based on information available to us, we believe there are approximately 4,304 beneficial holders of our common stock as of March 20, 2023.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Dividend Policy</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our Board of Directors periodically considers whether to declare dividends. In considering whether to pay such dividends, our Board of Directors will review our earnings, capital requirements, economic forecasts and such other factors as are deemed relevant. Some portion of our earnings will be retained to provide capital for the operation and expansion of our business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Share Price Volatility</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Since our common stock started trading on the Nasdaq Capital Market, our common stock has been relatively thinly traded and at times been subject to price volatility. From January 1, 2022 to December 31, 2022, the average close price of our common stock was $1.79 per share. The average daily trading volume from January 1, 2022 to December 31, 2022 was approximately 25,010 shares.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Equity Compensation Plan Information</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">
















            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Plan Category</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Number of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">securities to be</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">issued upon</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">exercise of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">outstanding</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">options,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">warrants and</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">rights</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Weighted-</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">average</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">exercise price</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">of outstanding</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">options,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">warrants and</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">rights</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Number of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">securities</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">remaining</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">available for</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">future issuance</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">under equity</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">compensation</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">plans (excluding</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">securities</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">reflected in</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">column (a))</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(a)</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(b)</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(c)</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Equity compensation plans approved by security holders<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:16%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">NA<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">2,704,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Equity compensation plans not approved by security holders<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:16%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">NA<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">NA<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:16%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">NA<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">2,704,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Unregistered Sales of Equity Securities and Use of Proceeds</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, we granted 186,000 unregistered restricted stock units as compensation to certain employees and consultants under Siebert&#8217;s 2021 Equity Incentive Plan. The units were fully vested upon grant date and were issued pursuant to Rule 701 and/or Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 16, 2021, we issued 1,449,525 shares of our common stock to Tigress in consideration of an equity interest in Tigress pursuant to a certain contribution agreement, by and among Siebert, RISE, and Tigress. The common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. Refer to Note 11 &#8211; Equity Method Investment in Related Parties for more detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On August 18, 2021, we amended our common stock purchase agreement with OpenHand Holdings, Inc. (&#8220;OpenHand&#8221;), dated January 31, 2021, and, pursuant to the amendment, cancelled 329,654 shares of our common stock that we issued to OpenHand pursuant to the original stock purchase agreement. Refer to Note 12 &#8211; Investments, Cost for more detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;21</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On January 31, 2021, Siebert and OpenHand entered into a stock purchase agreement whereby Siebert acquired an interest of 5% of OpenHand common stock for consideration of a total of $2,231,000 consisting of $850,000 in cash and 329,654 restricted shares of Siebert&#8217;s common stock valued at $1,381,000 or $4.19 per share. The common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. Refer to Note 12 &#8211; Investments, Cost for more detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 10, 2020, Siebert issued 150,000 shares of its restricted common stock to each of Anthony Palmeri and Gerard Losurdo, each an employee of MSCO, as part of their employment agreements. Mr. Palmeri and Mr. Losurdo each paid Siebert approximately $400,000 for their shares, which was equal to 70% of the closing price of Siebert&#8217;s common stock as reported on Nasdaq on November 9, 2020. The common stock issued to Mr. Palmeri and Mr. Losurdo was subject to a three-year restriction on transfer commencing on the day of issuance. The issuance of common stock was approved by unanimous written consent of Siebert&#8217;s board of directors. The common stock was issued to Mr. Palmeri and Mr. Losurdo as part of their employment agreements in accordance with Nasdaq Listing Rule 5635(c)(4) and pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On April 21, 2020, we entered into an agreement with a technology partner pursuant to which the technology partner acquired 193,906 shares of our restricted common stock. The common stock was issued on May 12, 2020 at a per share price of $5.81 (Siebert&#8217;s share price as of the close of May 12, 2020) for a total of $1.1 million for professional services to integrate the technology partner&#8217;s software into Siebert&#8217;s existing platforms as well as its robo-advisor. The common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective January 1, 2020, we acquired the remaining 85% of StockCross&#8217; outstanding shares in exchange for 3,298,774 shares of our common stock, and StockCross was merged with and into MSCO. The common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;22</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:-10pt; margin-bottom:-10pt !important; margin-bottom:0pt; ">&#160;<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e2106_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 7. MANAGEMENT&#8217;S DISCUSSIONS AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes included in Part II, Item 8 - Financial Statements and Supplementary Data of this Annual Report on Form 10-K. In addition to our historical consolidated financial information, the following discussion contains forward-looking statements that reflect our plans, estimates, and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to these differences include those discussed below and elsewhere in this Annual Report on Form 10-K, particularly in Part I, Item 1A - Risk Factors.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are a financial services company and provide a wide variety of financial services to our clients. We operate in business lines such as retail brokerage, investment advisory, insurance, and technology development through our wholly-owned and majority-owned subsidiaries.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Results in the businesses in which we operate are highly correlated to general economic conditions and, more specifically, to the direction of the U.S. equity and fixed-income markets. Market volatility, overall market conditions, interest rates, economic, political, and regulatory trends, and industry competition are among the factors which could affect us and which are unpredictable and beyond our control. These factors affect the financial decisions made by market participants who include investors and competitors, impacting their level of participation in the financial markets. In addition, in periods of reduced financial market activity, profitability is likely to be adversely affected because certain expenses remain relatively fixed, including salaries and related costs, as well as portions of communications costs and occupancy expenses. Accordingly, earnings for any period should not be considered representative of earnings to be expected for any other period.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Transactions with Tigress and Hedge Connection</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 16, 2021, we purchased 24% of the outstanding membership interests in Tigress, a disabled and woman-owned financial services firm, in exchange for 24% of RISE and shares of Siebert common stock. On January 21, 2022, we purchased 20% of Hedge Connection, a woman-owned fintech company, and an option to acquire the remaining interest in Hedge Connection in exchange for consideration of $600,000 and 3.33% of RISE.As of the date of this Report, Siebert is currently evaluating the terms upon which it will transfer its remaining ownership of Tigress to Gloria E. Gebbia pursuant to the Reorganization Agreement. Refer to Note 3 &#8211; Transactions with Tigress and Hedge Connection for further detail on the terms and accounting treatment of these transactions.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;23</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of these transactions, Tigress&#8217; founder, Cynthia DiBartolo, continued as CEO of Tigress, and assumed the position as CEO of RISE. Gloria E. Gebbia, one of Siebert&#8217;s and RISE&#8217;s directors, assumed the position of Chief Impact Officer at RISE. Ms. DiBartolo was appointed to Siebert&#8217;s and RISE&#8217;s Board of Directors and Ms. Gebbia was appointed to Tigress&#8217; Board of Directors. In addition, Lisa Vioni, founder of Hedge Connection, provided RISE with the right to appoint one director to the Board of Directors of Hedge Connection, and Ms. Vioni was appointed to the Board of Directors of RISE as well as to the position of President of RISE Prime &#8211; Capital Introduction, a division of RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based upon the strategic direction of these ventures, management of the respective businesses decided to unwind the original transactions with Siebert, RISE, Hedge Connection and Tigress. As a result, we exchanged our 7% ownership of Tigress for all of Tigress&#8217; ownership of RISE. We also entered into an agreement with Hedge Connection whereby we re-conveyed 20% of the common stock of Hedge Connection and the related option to acquire 100% of Hedge Connection in exchange for 3.17% of RISE and the cancellation of Siebert&#8217;s note payable to Hedge Connection.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of these agreements, Ms. DiBartolo and Ms. Vioni resigned from their respective positions within Siebert and RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The financial impact of these transactions with Tigress and Hedge Connection was a one-time loss of approximately $4.7M for the year ended December 31, 2022, of which $4.0M was due to an impairment of our investment in Tigress. These expenses are recorded in the line items &#8220;Impairment of equity method investment in related party&#8221; and &#8220;Loss on sale of equity method investment in related parties&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management is assessing the future strategic direction of RISE, taking into consideration current market conditions, demand trends, and resources.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Termination of Clearing Arrangements with GSCO and Pershing</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On August 30, 2021, Goldman Sachs &amp; Co. LLC (&#8220;GSCO&#8221;) notified RISE that its clearing arrangement with RISE will be terminated. Due to the termination of RISE&#8217;s clearing arrangement with GSCO, substantially all the revenue producing customers of RISE have transitioned to other prime service providers. Revenue and pre-tax income from customers that have transitioned to other prime service providers was approximately $12.6 million and $1.8 million, respectively, for the year ended December 31, 2021.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, we were in the process of terminating our clearing relationships with GSCO and Pershing LLC (&#8220;Pershing&#8221;). As of the date of this Report, we are no longer doing active business with these clearing vendors, and anticipate the full termination of these relationships by the end of the first quarter of 2023.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Interest Rates</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are exposed to market risk from changes in interest rates. Such changes in interest rates primarily impact revenue from interest, marketing, and distribution fees. We primarily earn interest, marketing and distribution fees from margin interest charged on clients&#8217; margin balances, interest on cash and securities segregated for regulatory purposes, and distribution fees from money market mutual funds in clients&#8217; accounts. Securities segregated for regulatory purposes consist solely of U.S. government securities. If prices of U.S. government securities within our portfolio decline, we anticipate the impact to be temporary as we intend to hold these securities to maturity. We seek to mitigate this risk by managing the average maturities of our U.S. government securities portfolio and setting risk parameters for securities owned, at fair value.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Technology Partner</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In third quarter of 2022, we reassessed our technology needs and entered into a software license agreement with a different technology provider for the development of a new retail trading platform which will replace our current platforms and resulted in the termination of our original technology relationship. We believe this new technology provider will be key to creating a platform for the next generation of retail customers and the termination of our original technology relationship had minimal impact on our current operations. Refer to Note 6 &#8211; Prepaid Service Contract for further detail on the accounting and financial impact of the termination of our original technology relationship.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;24</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Client Account and Activity Metrics</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following tables set forth metrics we use in analyzing our client account and activity trends for the periods indicated.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Client Account Metrics &#8211; Retail and Institutional Customer Net Worth</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail and institutional customer net worth (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13.5<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">17.3<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



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      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Client Account Metrics &#8211; Retail Customers</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail customer net worth (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13.5<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">16.8<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail customer margin debit balances (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.4<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.5<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail customer credit balances (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.6<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail customer money market fund value (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.6<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Retail customer accounts<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">122,394<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">115,380<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Retail customer net worth represents the total value of securities and cash in the retail customer accounts after deducting margin debits<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Retail customer margin debit balances represents credit extended to our customers to finance their purchases against current positions<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Retail customer credit balances represents client cash held in brokerage accounts<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Retail customer money market fund value represents all retail customers accounts invested in money market funds<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Retail customer accounts represents the number of retail customers<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Client Account Metrics &#8211; Institutional Customers</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Institutional customer net worth (in billions)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.5<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Institutional customer net worth represents the total value of securities and cash in the institutional customer accounts after deducting margin debits and short positions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;25</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Client Activity Metrics &#8211; Retail Customers</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:68%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total retail trades<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">374,996<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">472,540<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Total retail trades represents retail trades that generate commissions<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Statements of Operations and Financial Condition</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Statements of Operations for the Year Ended December 31, 2022 and 2021</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Revenue</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Commissions and fees for the year ended December 31, 2022 were $7,477,000 and decreased by $10,775,000 from the corresponding period in the prior year primarily due to the loss of institutional customers of RISE as well as market conditions during 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Interest, marketing and distribution fees for the year ended December 31, 2022 were $17,234,000 and increased by $4,337,000 from the corresponding period in the prior year, primarily due to a rising interest rate environment which increased margin interest, 12b-1 money market fees, as well as interest on U.S. treasuries and cash deposits within MSCO of an aggregate of $7.5 million, partially offset by the loss of interest income from institutional customers in RISE of $3.2 million.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading for the year ended December 31, 2022 were $3,743,000 and decreased by $11,904,000 from the corresponding period in the prior year primarily due to the factors discussed below.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The decrease in realized and unrealized gain on primarily riskless principal transactions was primarily due to weaker market conditions in 2022 within this business line. The increase in unrealized loss on our portfolio of U.S. government securities was due to the following.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;26</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In 2022 Siebert invested in treasury bill and treasury notes which are primarily in the line item &#8220;Cash and securities segregated for regulatory purposes&#8221; on the statements of financial condition, in order to enhance its yield on its excess 15c3-3 deposits. During 2022, there was an increase in U.S. government securities yields, which created an unrealized loss of approximately $3.9 million on our government securities portfolio for the year ended December 31, 2022. The aggregate unrealized loss of on the portfolio will be returned over the duration of the government securities, at a point no later than the maturity of the securities, the latest maturity being August 2024.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We intend to hold these securities to maturity and as such, the aggregate unrealized loss of approximately $3.9 million on the portfolio as of December 31, 2022 will be returned over the duration of the government securities, at a point no later than the maturity of the securities. The maturities of the government securities are primarily in 2023 and the latest maturity is August 2024. If the value of our portfolio of government securities declines further, we will incur further unrealized losses; however, we anticipate this loss to be temporary as we intend to hold these securities to maturity. The portfolio of U.S. government securities represents less than half of the total value of our cash and securities segregated for regulatory purposes, and we believe that the level invested reduces the risk of having to liquidate the securities prior to maturity.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Below is a summary of the change in the principal transactions and proprietary trading line item for the periods presented.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">
















            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="10" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(Year</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">over </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Decrease)</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Realized and unrealized gain on primarily riskless principal transactions<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,643,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,675,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(8,032,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Unrealized loss on portfolio of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,900,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(28,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,872,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:59%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,743,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,647,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(11,904,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Market making for the year ended December 31, 2022 was $2,443,000 and decreased by $3,454,000 from the corresponding period in the prior year primarily due to market conditions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Stock borrow / stock loan for the year ended December 31, 2022 was $14,518,000 and increased by $2,654,000 from the corresponding period in the prior year primarily due to the growth of the business, expansion of our stock locate revenues, and additional securities lending and locate counterparty relationships.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Advisory fees for the year ended December 31, 2022 were $1,862,000 and increased by $194,000 from the corresponding period in the prior year primarily due to the expansion of the advisory business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other income for the year ended December 31, 2022 was $2,825,000 and increased by $1,543,000 from the corresponding period in the prior year primarily due to an increase in income from consulting services and termination payment from a technology partner.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Operating Expenses</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Employee compensation and benefits for the year ended December 31, 2022 were $28,734,000 and decreased by $7,690,000 from the corresponding period in the prior year primarily due to a decrease in commissions payouts from RISE related to the loss of our institutional customers and a decrease in payouts related to fixed income, market making, and commission revenue, partially offset by an increase in payouts related to stock borrow / stock loan as well as an increase in executive compensation.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Clearing fees, including execution costs for the year ended December 31, 2022 were $2,143,000 and decreased by $2,674,000 from the corresponding period in the prior year primarily due to a decrease in our institutional clearing costs related to RISE as well as the recognition of our business development credit from our agreement with NFS.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Technology and communications expenses for the year ended December 31, 2022 were $4,471,000 and decreased by $291,000 from the corresponding period in the prior year primarily due to a decrease in technology costs related to RISE, partially offset by an increase in software licenses and other technology expenses.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other general and administrative expenses for the year ended December 31, 2022 were $4,010,000 and increased by $324,000 from the corresponding period in the prior year primarily due to an increase in travel and entertainment related to marketing initiatives for our corporate services and securities finance business lines, an increase in insurance costs, partially offset by a legal settlement occurring in 2021.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;27</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
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      </div><p style="padding-top:10pt; "></p><div>
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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Data processing expenses for the year ended December 31, 2022 were $3,169,000 and increased by $320,000 from the corresponding period in the prior year primarily due to an increase in service bureau charges.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Rent and occupancy expenses for the year ended December 31, 2022 were $1,955,000 and increased by $25,000 from the corresponding period in the prior year.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Professional fees for the year ended December 31, 2022 were $3,202,000 and increased by $507,000 from the corresponding period in the prior year primarily due to an increase in legal and consulting fees related to certain transactions such as the unwinding of Tigress and Hedge Connection.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Depreciation and amortization expenses for the year ended December 31, 2022 were $995,000 and decreased by $450,000 from the corresponding period in the prior year primarily due to the completion of useful lives of assets within STCH and write-offs of intangible assets related to RISE occurring in 2021.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Referral fees for the year ended December 31, 2022 were $0 and decreased by $1,213,000 from the corresponding period in the prior year primarily due to the loss of our institutional customers of RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Interest expense for the year ended December 31, 2022 was $440,000 and increased by $79,000 from the corresponding period in the prior year primarily due to additional interest incurred from the mortgage with East West Bank established in 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Loss on impairment for the year ended December 31, 2022 was $0 and decreased by $699,000 from the corresponding period in the prior year primarily due to the impairment of our RISE customer relationships intangible asset due to the termination of our clearing arrangement with GSCO occurring in the third quarter of 2021.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Advertising and promotion expense for the year ended December 31, 2022 was $543,000 and increased by $499,000 from the corresponding period in the prior year primarily due to an increase in promotional costs for various marketing initiatives.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Earnings of Equity Method Investment in Related Parties</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The earnings of equity method investment in related parties for the year ended December 31, 2022 was $4,000 and decreased by $168,000 from the corresponding period in the prior year primarily due to a decrease in the earnings of Tigress and our proportional income.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Impairment of Equity Method Investment in Related Party</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Impairment of equity method investment in related party for the year ended December 31, 2022 was $4,015,000 and increased by $4,015,000 from the corresponding period in the prior year due to the impairment of our investment in Tigress.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Loss on Sale of Equity Method Investment in Related Parties</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Loss on sale of equity method investment in related parties for the year ended December 31, 2022 was $719,000 and increased by $719,000 from the corresponding period in the prior year due to our loss on the transactions between Siebert, RISE, Hedge Connection and Tigress.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;28</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
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      </div><p style="padding-top:10pt; "></p><div>
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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Provision For (Benefit From) Income Taxes</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The benefit from income taxes for the year ended December 31, 2022 was $1,300,000 and decreased from the provision for income taxes by $3,021,000 from the corresponding period in the prior year. Refer to Note 19 &#8211; Income Taxes for further detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Net Loss Attributable to Noncontrolling Interests</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As further discussed in Note 1 &#8211; Organization and Basis of Presentation, we consolidate RISE&#8217;s financial results into our financial statements and reflect the portion of RISE not held by Siebert as a noncontrolling interests in our financial statements. The net loss attributable to noncontrolling interests for the year ended December 31, 2022 was $1,000,000, and increased by $970,000 from the corresponding period in the prior year due to an increase in RISE&#8217;s net loss for 2022 and Siebert&#8217;s ownership of RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Statements of Financial Condition as of December 31, 2022 and 2021</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Assets</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Assets as of December 31, 2022 were $728,048,000 and decreased by $676,187,000 from December 31, 2021, primarily due to a decrease in securities borrowed, receivables from customers, and cash and securities segregated for regulatory purposes, partially offset by an increase in cash and cash equivalents.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Liabilities</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Liabilities as of December 31, 2022 were $678,128,000 and decreased by $675,601,000 from December 31, 2021, primarily due to a decrease in securities loaned, payables to customers, and notes payable &#8211; related party.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Liquidity and Capital Resources</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We expect to use our available cash, cash equivalents, and potential future borrowings under our debt agreements and potential issuance of new debt or equity, to support and invest in our core business, including investing in new ways to serve our customers, potentially seeking strategic acquisitions to leverage existing capabilities, and for general capital needs (including capital, deposit, and collateral requirements imposed by regulators and SROs). Based on our current level of operations, we believe our available cash, available lines of credit, overall access to capital markets, and cash provided by operations will be adequate to meet our current liquidity needs for the foreseeable future. As of the date of this Report, there are no known or material events that would require us to use large amounts of our liquid assets to cover expenses.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;29</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Cash and Cash Equivalents</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our cash and cash equivalents were $23.7 million and $3.8 million as of December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Debt Agreements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We have a $4.4 million mortgage and a $2.7 million loan outstanding with East West Bank, and an unutilized line of credit for short term overnight demand borrowing of up to $25 million with BMO Harris as of December 31, 2022. The ability to borrow an additional $5.0 million on our loan with East West Bank expired on July 22, 2022; however, we do not believe this will impact our ability to fund our operations. <span style="font-size:10pt; ">As of December 31, 2022, we were in compliance with all covenants related to our debt agreements.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Cash Requirements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table summarizes our short- and long-term material cash requirements as of December 31, 2022:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">






















            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="17" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">Payments Due By Period</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:21.65pt; ">2023</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2024</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2025</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2026</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">Thereafter</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">Total</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Operating lease commitments<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,246,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">588,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">450,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">234,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">48,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,566,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Mortgage with East West Bank<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">75,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">84,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">88,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,048,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,386,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Loan with East West Bank<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">998,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,661,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,659,000<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:28%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,319,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,333,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">538,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">325,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,096,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,611,000<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">On December 30, 2021, we purchased the Miami office building and are building out this space to be one of our primary operating centers. The total estimated cost for the build out is $1.5 million, with $338,000 financed through a commitment with East West Bank and the remainder being cash. As of December 31, 2022, we have incurred approximately $1.0 million out of the $1.5 million of the build out costs.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;30</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Shelf Registration Statement</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On February 18, 2022, we filed a shelf registration statement on Form S-3 that was declared effective on March 2, 2022 by the SEC for the potential offering, issuance and sale by us of up to $100.0 million of our common stock, preferred stock, warrants to purchase our common stock and/or preferred stock, units consisting of all or some of these securities and subscription rights to purchase all or some of these securities. The registration statement was filed in reliance on General Instruction I.B.6 of Form S-3, which imposes a limitation on the maximum amount of securities that we may sell pursuant to the registration statement during any twelve-month period. Assuming we remain subject to General Instruction I.B.6, at the time we sell securities pursuant to the registration statement, the amount of securities to be sold plus the amount of any securities we have sold during the prior twelve months in reliance on Instruction I.B.6 may not exceed one-third of the aggregate market value of our outstanding common stock held by non-affiliates as of a day during the 60 days immediately preceding such sale as computed in accordance with Instruction I.B.6. Whether we sell securities under the registration statement will depend on a number of factors, including the market conditions at that time, our cash position at that time and the availability and terms of alternative sources of capital.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">At the Market Offering</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On May 27, 2022, we entered into a Capital on Demand<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">TM</span> Sales Agreement with JonesTrading as agent, pursuant to which we may offer and sell, from time to time through JonesTrading, shares of our common stock having an aggregate offering amount of up to $9.6 million under our shelf registration statement on Form S-3. For the year ended December 31, 2022, we did not sell any shares pursuant to this Sales Agreement. Refer to Note 22 &#8211; Commitments, Contingencies, and Other for additional detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Net Capital, Reserve Accounts, Segregation of Funds, and Other Regulatory Requirements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to the Uniform Net Capital Rules of the SEC (Rule 15c3-1) and the Customer Protection Rule (15c3-3) of the Exchange Act and maintains capital and segregated cash reserves in excess of regulatory requirements. Requirements under these regulations may vary; however, MSCO has adequate reserves and contingency funding plans in place to sufficiently meet any regulatory requirements. In addition to net capital requirements, as a self-clearing broker-dealer, MSCO is subject to cash deposit and collateral requirements with clearing houses, such as the DTCC and OCC, which may fluctuate significantly from time to time based upon the nature and size of clients&#8217; trading activity and market volatility. RISE, as a member of FINRA, is subject to the SEC Uniform Net Capital Rule 15c3-1 and the corresponding regulatory capital requirements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO can transfer funds to Siebert as long as it maintains its liquidity and regulatory capital requirements. RISE can transfer funds to its shareholders, of which Siebert is entitled to its proportional ownership interest, as long as RISE maintains its liquidity and regulatory capital requirements. For the years ended December 31, 2022 and 2021, MSCO and RISE had sufficient net capital to meet their respective liquidity and regulatory capital requirements. Refer to Note 20 &#8211; Capital Requirements for more detail on our capital requirements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;31</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash Flows</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Cash provided by and used in operating activities consisted of net income (loss) adjusted for certain non-cash items. Net operating assets and liabilities at any specific point in time are subject to many variables, including variability in customer activity, the timing of cash receipts and payments, and vendor payment terms. The total changes in our statements of cash flows, especially our operating cash flow, are not necessarily indicative of the ongoing results of our business as we have customer assets and liabilities on our statements of financial condition.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, we had negative operating cash flow due to the net effect of the change in payables to customers and receivables from customers. Other items within operating cash flow mostly offset each other, most notably our net loss and the adjustment from the impairment of equity method investment in related party. We had investing cash outflows primarily from the build out of the Miami office building and development work related to our new retail trading platform and other technology initiatives. We had financing cash outflows due to the repayment of the notes payable - related party to Gloria E. Gebbia and Hedge Connection, as well as the repayment of our loan with East West Bank.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2021, we had positive operating cash flow. We had investing cash outflows related to the purchase of the Miami office building, equity of OpenHand, software assets and miscellaneous office facilities. We had financing cash inflow related to the mortgage from East West Bank to finance part of the purchase of the Miami office building as well as an incremental note payable from Gloria E. Gebbia.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Long Term Contracts</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Contract with NFS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of their arrangement for an additional four-year period commencing on August 1, 2021 and ending July 31, 2025. As part of this agreement, we received a one-time business development credit of $3 million, and NFS will pay us four annual credits of $100,000 over the term of the agreement. The amendment also provides for an early termination fee; however, as of December 31, 2022, we do not expect to terminate the contract with NFS before the end of the contract term. Refer to Note 15 &#8211; Deferred Contract Incentive and Note 22 &#8211; Commitments, Contingencies and Other for additional detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Off-Balance Sheet Arrangements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We enter into various transactions to meet the needs of customers, conduct trading activities, and manage market risks and are, therefore, subject to varying degrees of market and credit risk. In the normal course of business, our customer activities involve the execution, settlement, and financing of various customer securities transactions. These activities may expose us to off-balance sheet risk in the event the customer or other broker is unable to fulfill their contracted obligations and we are forced to purchase or sell the financial instrument underlying the contract at a loss. There were no material losses for unsettled customer transactions for the years ended December 31, 2022 and 2021. Refer to Note 21 &#8211; Financial Instruments with Off-Balance Sheet Risk for additional detail.<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;32</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Critical Accounting Policies and Estimates</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We generally follow accounting policies standard in the brokerage industry and believe that our policies appropriately reflect our financial position and results of operations. Our management team makes significant estimates that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities included in the consolidated financial statements. The estimates relate primarily to revenue and expense items in the normal course of business as to which we receive no confirmations, invoices, or other documentation, at the time the books are closed for a period. We use our best judgment, based on our knowledge of revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. We are not aware of any material differences between the estimates used in closing our books for the last five years and the actual amounts of revenue and expenses incurred when we subsequently receive the actual confirmations, invoices or other documentation.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&#8220;U.S. GAAP&#8221;). The preparation of our consolidated financial statements requires us to make judgments and estimates that may have a significant impact on our financial results. We believe that the critical accounting policies listed below are particularly subject to management's judgments and estimates and could materially affect our results of operations and financial position. Refer to Note 2 &#8211; Summary of Significant Accounting Policies for additional detail on our significant accounting policies.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Estimates of effective income tax rates, uncertain tax positions, deferred income taxes and related valuation allowances</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, we determine deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize deferred taxes in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We recognize interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;33</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Goodwill and other intangible assets</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Goodwill is recognized as a result of business combinations and represents the excess of the purchase price over the fair value of net tangible assets and identifiable intangible assets acquired.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The valuation of goodwill and acquired intangible assets requires significant judgment and estimates by management. For example, the valuation of certain intangible assets required management&#8217;s estimates of future earnings and cash flows as well as judgment in determining market approaches. The useful life of the finite lived intangible assets was determined based on management's estimate of the period over which those intangible assets were expected to provide economic benefit. Management applies judgment in conducting impairment testing for goodwill and intangible assets, including estimates of fair value based on the income or market approach and estimates required to determine the useful lives of finite lived intangible assets.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We test goodwill and all intangible assets for impairment <span style="font-size:10pt; ">whenever events or changes in circumstances indicate that the carrying amount may not be recoverable</span>, or at least annually. If our estimates of fair value change due to future events differing significantly from the forecasts used to determine fair value or there are changes in our business or other factors, we will assess the amount of impairment and recognize it in our financial statements during that reporting period.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We also evaluate the useful life of finite lived intangible assets on an annual basis to determine if events or trends warrant a change in estimate of the useful life. Changes in the estimated useful lives of finite lived intangible assets could result in the recognition of an impairment or a change in the remaining life of these assets.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We have concluded that as of December 31, 2022 and 2021, there has been no impairment to the carrying value of Siebert&#8217;s goodwill; however, there has been an impairment of $4,015,000 to the carrying value of our equity method investment in Tigress for the year ended December 31, 2022, and an impairment of $699,000 to the RISE customer relationships intangible asset for the year ended December 31, 2021 due to the termination of GSCO&#8217;s clearing arrangement with RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Refer to Note 2 &#8211; Summary of Significant Accounting Policies and Note 3 &#8211; Transactions with Tigress and Hedge Connection for additional detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Accruals for contingent liabilities</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Accruals for contingent liabilities related to legal and regulatory claims as well as employee healthcare expenses under our self-insured plan reflect an estimate of probable losses. In making such estimates for legal and regulatory claims, we consider many factors, including the progress of the matter, prior experience and the experience of others in similar matters, available defenses, insurance coverage, indemnification provisions and the advice of legal counsel and other experts. In making such estimates for employee healthcare expenses, we consider many factors, including trends of our health insurance expenses and our insurance reserve limits. We believe that our present insurance coverage and reserves are sufficient to cover currently estimated exposures, but there can be no assurance that we will not incur liabilities in excess of recorded reserves or in excess of our insurance limits. Significant judgment is required in making these estimates, and the actual cost may be materially different than the estimated costs. Refer to Note 22 &#8211; Commitments, Contingencies and Other for additional detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Variable Interest Entities</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We evaluate whether an entity is a VIE and determine if the primary beneficiary status is appropriate on a quarterly basis. We consolidate a VIE for which we are the primary beneficiary. When assessing the determination of the primary beneficiary, we consider all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. Through this evaluation, as of December 31, 2022, we determined that RISE is a VIE and we are the primary beneficiary, primarily due to Siebert&#8217;s power to direct the activities of RISE that most significantly impact its economic performance. Additionally, Siebert may be obligated to fund RISE&#8217;s operations at an amount that is disproportional to its ownership percentage.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">New Accounting Standards</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Refer to Note 2 - Summary of Significant Accounting Policies for additional information regarding new Accounting Standards Updates (&#8220;ASU&#8221;s) issued by the Financial Accounting Standards Board (&#8220;FASB&#8221;).<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;34</p>

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      </div><p id="d1e3622_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Instruments Held For Trading Purposes</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We do not directly engage in derivative transactions, have no interest in any special purpose entity and have no liabilities, contingent or otherwise, for the debt of another entity.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Instruments Held For Purposes Other Than Trading</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We generally invest our cash and cash equivalents temporarily in dollar denominated bank account(s). These investments are not subject to material changes in value due to interest rate movements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We invest cash and securities segregated for regulatory purposes in dollar denominated bank accounts which are not subject to material changes in value due to interest rate movements. We also invest cash and securities segregated for regulatory purposes and securities owned, at fair value in U.S. government securities which may be subject to material changes in value due to interest rate movements. Securities owned, at fair value invested in U.S. government securities are generally purchased to enhance yields on required regulatory deposits. While the value of the government securities may be subject to material changes in value, we believe any reduction in value would be temporary since the securities would mature at par value.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Customer transactions are cleared through clearing brokers on a fully disclosed basis and are also self-cleared by MSCO. If customers do not fulfill their contractual obligations, any loss incurred in connection with the purchase or sale of securities at prevailing market prices to satisfy customer obligations may be incurred by Siebert. We regularly monitor the activity in customer accounts for compliance with margin requirements. We are exposed to the risk of loss on unsettled customer transactions if customers and other counterparties are unable to fulfill their contractual obligations. There were no material losses for unsettled customer transactions in the last five years.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;35</p>

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      </div><p id="d1e3657_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP.</span><span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;</p>

               </td>

               <td style="width:10%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Page</span></p>

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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:90%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Report of Independent Registered Public Accounting Firm</span></p>

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               <td style="width:10%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>37</span></p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:-10pt !important; margin-bottom:0pt; ">(PCAOB ID <ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId">23</ix:nonNumeric>)<span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Consolidated Statements of Financial Condition as of December 31, 2022 and 2021</span></p>

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               <td style="width:10%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>39</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Consolidated Statements of Operations for each of the years in the two-year period ended December 31, 2022</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>40</span></p>

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               <td style="width:90%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Consolidated Statement of Changes in Stockholders&#8217; Equity for each of the years in the two-year period ended December&#8201;31,&#8201;2022</span></p>

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               <td style="width:10%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>41</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Consolidated Statements of Cash Flows for each of the years in the two-year period ended December 31, 2022</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>42</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Notes to Consolidated Financial Statements</span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>44</span></p>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;36</p>

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      </div><p id="d1e3690_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">To the Shareholders and the Board of Directors of Siebert Financial Corp.:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Opinion on the Financial Statements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">We have audited the accompanying consolidated statements of financial condition of Siebert Financial Corp. &amp; Subsidiaries (the Company) as of December 31, 2022 and 2021, the related consolidated statements of operations, changes in stockholders&#8217; equity, and cash flows for the years then ended, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022 and 2021, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Basis for Opinion</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Critical Audit Matters</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or on the accounts or disclosures to which it relates.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">Impairment of equity method investment in related party</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">As described in Note 3 to the consolidated financial statements, the Company entered into a Reorganization Agreement on October 18, 2022 with Tigress Holdings, LLC (&#8220;Tigress&#8221;), an equity-method investee of the Company. Prior to this agreement, the Company owned 24% of the outstanding membership interests in Tigress, while Tigress owned a combination of stock in the Company as well as membership interests in one of the Company&#8217;s majority-owned subsidiaries, RISE Financial Services, LLC (&#8220;RISE&#8221;). Under the terms of the Reorganization Agreement, the Company exchanged a portion of its outstanding membership interests in Tigress for all of Tigress&#8217;s membership interests in RISE.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">As a result of the transaction described above, as well as the fact that Tigress had been impacted by adverse market conditions resulting in a decline in their performance and future projections, management concluded that a triggering event had occurred and evaluated if the investment in Tigress was other than temporarily impaired. Thus, the Company performed an impairment test as of October 18, 2022, and estimated the fair value of Tigress using the income approach and the market approach and recognized an impairment charge.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">The principal considerations for our determination that performing procedures relating to the impairment is a critical audit matter are (i) the significant judgment by management to evaluate the significant assumptions used in the determination of the fair value of the investment, which was used to determine the amount that fair value had declined below its related carrying value for a period considered to be other-than-temporary, (ii) a high degree of auditor judgment, subjectivity and effort in performing procedures and evaluating management&#8217;s assumptions related used in the impairment measurement, and (iii) the audit effort involved the use of professionals with specialized skill and knowledge.<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;37</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-style:italic; ">How We Addressed the Matter in Our Audit</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall opinion on the consolidated financial statements. These procedures included:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:33pt; margin-top:-11.5pt; margin-bottom:0pt; ">Tested the effectiveness of controls relating to management&#8217;s impairment measurement for the equity method investment in related party, including controls over the income and the market approach analyses and significant assumptions used to determine the fair value of the equity method investment in related party.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:33pt; margin-top:-11.5pt; margin-bottom:0pt; ">Tested management&#8217;s process for determining the fair value of its equity method investment in related party, including evaluating the appropriateness of the income approach and the market approach analyses.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:33pt; margin-top:-11.5pt; margin-bottom:0pt; ">Tested the completeness and accuracy of the underlying data used in the income approach and the market approach analyses and evaluated the reasonableness of the significant assumptions used by management in developing the fair value measurement related to the growth rates of assets under management and discount rates. The reasonableness of the growth rates of assets under management was evaluated by considering (i) the consistency with external market and industry data, (ii) the consistency with past performance of the affiliate, and (iii) whether the growth rates were consistent with evidence obtained in other areas of the audit. The reasonableness of the discount rate assumption was evaluated by considering the cost of capital of comparable businesses and other industry factors.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:33pt; margin-top:-11.5pt; margin-bottom:0pt; ">Engaged internal valuation professionals with specialized skill and knowledge to assist in the evaluation of the discount rates used to determine whether the fair value of the equity method investment in related party had declined below its carrying value for a period considered to be other-than-temporary.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">/s/ <ix:nonNumeric contextRef="c0" name="dei:AuditorName">Baker Tilly US, LLP</ix:nonNumeric><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">We have served as the Company's auditor since 2017.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">New York, <ix:nonNumeric contextRef="c0" name="dei:AuditorLocation">New York</ix:nonNumeric><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">March 29, 2023<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;38</p>

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      </div><p id="d1e3792_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP. &amp; SUBSIDIARIES</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION</span><span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, 2022</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, 2021</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">ASSETS<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Current assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:12%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Cash and cash equivalents<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">23,672,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">3,758,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Cash and securities segregated for regulatory purposes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" scale="0" unitRef="usd">276,166,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" scale="0" unitRef="usd">326,826,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivablesFromCustomers" scale="0" unitRef="usd">52,057,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivablesFromCustomers" scale="0" unitRef="usd">85,327,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivablesFromBrokersDealersAndClearingOrganizations" scale="0" unitRef="usd">9,094,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ReceivablesFromBrokersDealersAndClearingOrganizations" scale="0" unitRef="usd">8,185,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from non-customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd">100,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd">81,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other receivables<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd">2,119,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd">2,242,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Prepaid service contract - current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-4; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseCurrent" scale="0" unitRef="usd">709,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Prepaid expenses and other assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">2,055,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">1,596,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities borrowed<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowed" scale="0" unitRef="usd">336,909,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowed" scale="0" unitRef="usd">939,518,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned" scale="0" unitRef="usd">3,204,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned" scale="0" unitRef="usd">3,991,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Current assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">705,376,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">1,372,233,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepositsAssetsNoncurrent" scale="0" unitRef="usd">1,311,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepositsAssetsNoncurrent" scale="0" unitRef="usd">5,541,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Prepaid service contract &#8211; non-current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-5; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseOtherNoncurrent" scale="0" unitRef="usd">295,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Property, office facilities, and equipment, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">8,328,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">7,463,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Software, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareNet" scale="0" unitRef="usd">991,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareNet" scale="0" unitRef="usd">752,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Lease right-of-use assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">2,222,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">2,662,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity method investments in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:EquityMethodInvestmentInRelatedParty1" scale="0" unitRef="usd">2,584,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:EquityMethodInvestmentInRelatedParty1" scale="0" unitRef="usd">8,156,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investments, cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Investments" scale="0" unitRef="usd">850,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Investments" scale="0" unitRef="usd">850,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">4,397,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">4,294,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Goodwill<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Goodwill" scale="0" unitRef="usd">1,989,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Goodwill" scale="0" unitRef="usd">1,989,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">728,048,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">1,404,235,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Current liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="srt:PayablesToCustomers" scale="0" unitRef="usd">321,391,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="srt:PayablesToCustomers" scale="0" unitRef="usd">376,670,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to non-customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:PayablesToNoncustomers" scale="0" unitRef="usd">11,506,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:PayablesToNoncustomers" scale="0" unitRef="usd">17,430,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Drafts payable<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="srt:DraftsPayable" scale="0" unitRef="usd">2,384,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="srt:DraftsPayable" scale="0" unitRef="usd">1,804,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="srt:PayablesToBrokerDealersAndClearingOrganizations" scale="0" unitRef="usd">660,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="srt:PayablesToBrokerDealersAndClearingOrganizations" scale="0" unitRef="usd">254,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accounts payable and accrued liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" scale="0" unitRef="usd">2,507,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" scale="0" unitRef="usd">3,677,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Taxes payable<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd">1,052,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxesPayableCurrent" scale="0" unitRef="usd">1,748,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities loaned<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesLoaned" scale="0" unitRef="usd">327,180,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesLoaned" scale="0" unitRef="usd">931,735,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">2,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">24,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Notes payable - related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" scale="0" unitRef="usd">7,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Current portion of lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">1,158,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">1,234,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Current portion of long-term debt<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtCurrent" scale="0" unitRef="usd">1,073,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtCurrent" scale="0" unitRef="usd">998,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Current portion of deferred contract incentive<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:CurrentPortionOfDeferredContractIncentiveCurrent" scale="0" unitRef="usd">808,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:CurrentPortionOfDeferredContractIncentiveCurrent" scale="0" unitRef="usd">808,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Current liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">669,721,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">1,343,382,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities, less current portion<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,245,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,699,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Long-term debt, less current portion<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtNoncurrent" scale="0" unitRef="usd">5,974,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtNoncurrent" scale="0" unitRef="usd">6,710,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Deferred contract incentive, less current portion<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DeferredContractIncentiveLessCurrentPortion" scale="0" unitRef="usd">1,188,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DeferredContractIncentiveLessCurrentPortion" scale="0" unitRef="usd">1,938,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">678,128,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">1,353,729,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Commitments and Contingencies<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "><div style="-sec-ix-hidden: hidden-fact-6">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </div></td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "><div style="-sec-ix-hidden: hidden-fact-7">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </div></td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stockholders&#8217; equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; "> <p style="-sec-ix-hidden: hidden-fact-11; -sec-ix-hidden: hidden-fact-10; -sec-ix-hidden: hidden-fact-9; -sec-ix-hidden: hidden-fact-8; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Common stock, $<span style="font-size:10pt; ">.01</span> par value; <span style="font-size:10pt; ">100</span> million shares authorized; <span style="font-size:10pt; "><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">32,505,329</ix:nonFraction></ix:nonFraction></span> and <span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">32,403,235</ix:nonFraction></ix:nonFraction></span> shares issued and outstanding as of December 31, 2022 and 2021, respectively<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">325,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">324,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additional paid-in capital<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd">29,642,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd">27,967,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Retained earnings<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" unitRef="usd">18,982,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" unitRef="usd">20,972,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Stockholders&#8217; equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">48,949,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">49,263,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Noncontrolling interests<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd">971,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd">1,243,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">49,920,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">50,506,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Liabilities and Equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">728,048,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">1,404,235,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:7pt; margin-bottom:0pt; ">Numbers are rounded for presentation purposes. See notes to consolidated financial statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;39</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e5592_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP. &amp; SUBSIDIARIES</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">CONSOLIDATED STATEMENTS OF OPERATIONS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:5pt; ">2022</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Revenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Commissions and fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:RevenueFromCommissionsAndFees" scale="0" unitRef="usd">7,477,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:RevenueFromCommissionsAndFees" scale="0" unitRef="usd">18,252,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Interest, marketing and distribution fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:InterestMarketingAndDistributionFees" scale="0" unitRef="usd">17,234,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:InterestMarketingAndDistributionFees" scale="0" unitRef="usd">12,897,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Principal transactions<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalTransactionsRevenue" scale="0" unitRef="usd">3,743,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalTransactionsRevenue" scale="0" unitRef="usd">15,647,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Market making<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:MarketMakingIncome" scale="0" unitRef="usd">2,443,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:MarketMakingIncome" scale="0" unitRef="usd">5,897,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Stock borrow / stock loan<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockLoanIncome" scale="0" unitRef="usd">14,518,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockLoanIncome" scale="0" unitRef="usd">11,864,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Advisory fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:AdvisoryFeesRevenue" scale="0" unitRef="usd">1,862,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:AdvisoryFeesRevenue" scale="0" unitRef="usd">1,668,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd">2,825,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd">1,282,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Revenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">50,102,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">67,507,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Expenses<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Employee compensation and benefits<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">28,734,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">36,424,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Clearing fees, including execution costs<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FloorBrokerageExchangeAndClearanceFees" scale="0" unitRef="usd">2,143,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FloorBrokerageExchangeAndClearanceFees" scale="0" unitRef="usd">4,817,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Technology and communications<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:TechnologyAndCommunications" scale="0" unitRef="usd">4,471,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:TechnologyAndCommunications" scale="0" unitRef="usd">4,762,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other general and administrative<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralAndAdministrativeExpense" scale="0" unitRef="usd">4,010,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralAndAdministrativeExpense" scale="0" unitRef="usd">3,686,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Data processing<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InformationTechnologyAndDataProcessing" scale="0" unitRef="usd">3,169,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InformationTechnologyAndDataProcessing" scale="0" unitRef="usd">2,849,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Rent and occupancy<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OccupancyNet" scale="0" unitRef="usd">1,955,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OccupancyNet" scale="0" unitRef="usd">1,930,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Professional fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalFees" scale="0" unitRef="usd">3,202,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalFees" scale="0" unitRef="usd">2,695,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Depreciation and amortization<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">995,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">1,445,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Referral fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-12; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReferralFees" scale="0" unitRef="usd">1,213,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Impairment loss<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd">699,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Interest expense<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">440,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">361,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Advertising and promotion<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdvertisingExpense" scale="0" unitRef="usd">543,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdvertisingExpense" scale="0" unitRef="usd">44,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Expenses<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd">49,662,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd">60,925,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Operating income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">440,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">6,582,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Earnings of equity method investment in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" unitRef="usd">4,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" unitRef="usd">172,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Impairment of equity method investment in related party&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment" scale="0" unitRef="usd">4,015,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Loss on sale of equity method investment in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:LossOnSaleOfEquityMethodInvestmentInRelatedParties" scale="0" sign="-" unitRef="usd">719,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Non-operating income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd">4,730,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NonoperatingIncomeExpense" scale="0" unitRef="usd">172,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Income (loss) before provision for (benefit from) income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">4,290,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" unitRef="usd">6,754,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Provision for (benefit from) income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">1,300,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">1,721,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">2,990,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">5,033,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less net loss attributable to noncontrolling interests<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest" scale="0" sign="-" unitRef="usd">1,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest" scale="0" sign="-" unitRef="usd">30,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net income (loss) available to common stockholders<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:20pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">1,990,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">5,063,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net income (loss) available to common stockholders per share of common stock<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; "> <p style="-sec-ix-hidden: hidden-fact-14; -sec-ix-hidden: hidden-fact-13; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Basic and diluted<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:20pt; "> </span></p> </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.06</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares">0.16</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Weighted average shares outstanding<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; "> <p style="-sec-ix-hidden: hidden-fact-16; -sec-ix-hidden: hidden-fact-15; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Basic and diluted<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">32,408,449</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">31,316,119</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p> </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:7pt; margin-bottom:0pt; ">Numbers are rounded for presentation purposes. See notes to consolidated financial statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;40</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e7111_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP. &amp; SUBSIDIARIES</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">



































            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Number of Shares Issued</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">$.01 Par Value</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Additional Paid-In Capital</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Treasury Stock</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Retained Earnings</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total Stockholders&#8217; Equity</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Noncontrolling Interests</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Equity</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance &#8211; January 1, 2021<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c6" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockOtherSharesOutstanding" scale="0" unitRef="shares">30,953,710</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">309,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">21,768,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-17; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">15,909,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">37,986,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-18; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">37,986,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Shares issued for OpenHand transaction<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c13" decimals="INF" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" scale="0" unitRef="shares">329,654</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" scale="0" unitRef="usd">3,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" scale="0" unitRef="usd">1,378,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-19; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-20; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" scale="0" unitRef="usd">1,381,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-21; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" scale="0" unitRef="usd">1,381,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Shares retired from OpenHand transaction<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c13" decimals="INF" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" scale="0" sign="-" unitRef="shares">329,654</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" scale="0" sign="-" unitRef="usd">3,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" scale="0" sign="-" unitRef="usd">1,315,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-22; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-23; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" scale="0" sign="-" unitRef="usd">1,318,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-24; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" scale="0" sign="-" unitRef="usd">1,318,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Shares issued for Tigress transaction<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c13" decimals="INF" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="shares">1,449,525</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="usd">15,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="usd">6,136,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-25; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-26; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="usd">6,151,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="usd">1,273,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" scale="0" unitRef="usd">7,424,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-27; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-28; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-29; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">5,063,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">5,063,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">30,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">5,033,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance &#8211; December 31, 2021<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c19" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockOtherSharesOutstanding" scale="0" unitRef="shares">32,403,235</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">324,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c20" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">27,967,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-30; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">20,972,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">49,263,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:5%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">1,243,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:8%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">50,506,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Issuance and transfers of RISE membership interests<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-31; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" scale="0" unitRef="usd">1,573,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-32; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-33; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" scale="0" unitRef="usd">1,573,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" scale="0" unitRef="usd">1,841,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" scale="0" unitRef="usd">3,414,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:20pt !important; margin-top:0pt; margin-bottom:0pt; ">Termination of agreement with technology partner<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-34; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-35; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="sieb:TerminationOfAgreementWithTechnologyPartner" scale="0" sign="-" unitRef="usd">293,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-36; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="sieb:TerminationOfAgreementWithTechnologyPartner" scale="0" sign="-" unitRef="usd">293,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-37; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:TerminationOfAgreementWithTechnologyPartner" scale="0" sign="-" unitRef="usd">293,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Cancellation of treasury stock<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c25" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockSharesAcquired" scale="0" sign="-" unitRef="shares">193,906</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="0" sign="-" unitRef="usd">2,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="0" sign="-" unitRef="usd">291,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="0" unitRef="usd">293,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-38; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-39; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-40; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-41; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Sales of equity method investments in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-42; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" scale="0" sign="-" unitRef="usd">65,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:6%; vertical-align:bottom; ">

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               </td>

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-44; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" scale="0" sign="-" unitRef="usd">65,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" scale="0" sign="-" unitRef="usd">1,113,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" scale="0" sign="-" unitRef="usd">1,178,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c25" decimals="INF" format="ixt:num-dot-decimal" name="sieb:EmployeeBenefitsAndShareBasedCompensationshares" scale="0" unitRef="shares">296,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd">3,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd">458,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-45; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-46; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd">461,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-47; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd">461,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-48; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-49; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-50; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">1,990,000</ix:nonFraction></span> </p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">1,990,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">1,000,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">2,990,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance &#8211; December 31, 2022<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c31" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:CommonStockOtherSharesOutstanding" scale="0" unitRef="shares">32,505,329</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">325,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">29,642,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:6%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-51; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">18,982,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">48,949,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:5%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">971,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:8%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">49,920,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:24%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:7pt; margin-bottom:0pt; ">Numbers are rounded for presentation purposes. See notes to consolidated financial statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;41</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e8581_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP. &amp; SUBSIDIARIES</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">CONSOLIDATED STATEMENTS OF CASH FLOWS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash Flows From Operating Activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">2,990,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">5,033,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Deferred income tax expense (benefit)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDeferredIncomeTaxes" scale="0" unitRef="usd">655,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDeferredIncomeTaxes" scale="0" sign="-" unitRef="usd">523,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Depreciation and amortization<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">995,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">1,445,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" scale="0" sign="-" unitRef="usd">90,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" scale="0" sign="-" unitRef="usd">51,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Downward adjustment due to changes in observable prices<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-52; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:DownwardAdjustmentDueToChangesInObservablePrices" scale="0" unitRef="usd">63,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Loss on impairment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd">699,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Earnings of equity method investment in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" unitRef="usd">4,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" unitRef="usd">172,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Impairment of equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ImpairmentOfEquityMethodInvestmentInRelatedParty" scale="0" unitRef="usd">4,015,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-53; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Loss on sale of equity method investment in related parties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome" scale="0" sign="-" unitRef="usd">719,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-54; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd">461,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Changes in<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReceivablesFromCustomersAmount" scale="0" unitRef="usd">33,270,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReceivablesFromCustomersAmount" scale="0" unitRef="usd">10,031,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from non-customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" scale="0" unitRef="usd">19,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" scale="0" unitRef="usd">81,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInBrokerageReceivables" scale="0" sign="-" unitRef="usd">3,321,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInBrokerageReceivables" scale="0" sign="-" unitRef="usd">9,298,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities borrowed<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecuritiesBorrowed" scale="0" sign="-" unitRef="usd">602,609,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecuritiesBorrowed" scale="0" unitRef="usd">33,733,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInTradingSecurities" scale="0" sign="-" unitRef="usd">787,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInTradingSecurities" scale="0" unitRef="usd">1,368,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Prepaid expenses and other assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" unitRef="usd">335,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" unitRef="usd">51,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Prepaid service contract<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:PrepaidServiceContractNoncurrent" scale="0" sign="-" unitRef="usd">711,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:PrepaidServiceContractNoncurrent" scale="0" sign="-" unitRef="usd">809,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPayablesToCustomers" scale="0" sign="-" unitRef="usd">55,279,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPayablesToCustomers" scale="0" sign="-" unitRef="usd">3,854,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to non-customers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:IncreaseDecreaseInPayablesToNonCustomers" scale="0" sign="-" unitRef="usd">5,924,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:IncreaseDecreaseInPayablesToNonCustomers" scale="0" unitRef="usd">5,860,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Drafts payable<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:IncreaseDecreaseInDraftsPayable" scale="0" unitRef="usd">580,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:IncreaseDecreaseInDraftsPayable" scale="0" sign="-" unitRef="usd">2,217,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPayablesToBrokerDealers" scale="0" unitRef="usd">406,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPayablesToBrokerDealers" scale="0" sign="-" unitRef="usd">1,556,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accounts payable and accrued liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" scale="0" sign="-" unitRef="usd">1,170,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" scale="0" sign="-" unitRef="usd">100,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities loaned<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecuritiesLoanedTransactions" scale="0" sign="-" unitRef="usd">604,555,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecuritiesLoanedTransactions" scale="0" unitRef="usd">10,924,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased" scale="0" sign="-" unitRef="usd">22,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased" scale="0" unitRef="usd">3,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Taxes payable<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable" scale="0" sign="-" unitRef="usd">696,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable" scale="0" unitRef="usd">1,292,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Deferred contract incentive<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDeferredRevenue" scale="0" sign="-" unitRef="usd">750,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDeferredRevenue" scale="0" unitRef="usd">2,746,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net cash provided by (used in) operating activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">24,615,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" unitRef="usd">5,543,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash Flows From Investing Activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-55; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireEquityMethodInvestments" scale="0" unitRef="usd">64,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Purchase of Openhand common stock<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-56; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireBusinessesGross" scale="0" unitRef="usd">850,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Distribution from equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:DistributionFromEquityMethodInvestmentInRelatedParty" scale="0" sign="-" unitRef="usd">259,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-57; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Purchase of office facilities and equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireIntangibleAssets" scale="0" unitRef="usd">284,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireIntangibleAssets" scale="0" unitRef="usd">296,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Purchase of property<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-58; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireOtherPropertyPlantAndEquipment" scale="0" unitRef="usd">6,815,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Build out of property<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:BuildOutOfProperty" scale="0" unitRef="usd">985,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-59; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Purchase of software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForSoftware" scale="0" unitRef="usd">830,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForSoftware" scale="0" unitRef="usd">343,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net cash (used in) investing activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">1,840,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">8,368,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash Flows From Financing Activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Issuance of RISE membership interests<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:Treasurystockvalues" scale="0" unitRef="usd">600,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-60; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Transfers of RISE membership interests<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:TransfersOfRiseMembershipInterests" scale="0" unitRef="usd">240,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-61; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net change in notes payable &#8211; related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" scale="0" sign="-" unitRef="usd">4,470,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" scale="0" unitRef="usd">1,800,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net change in long-term debt<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRepaymentsOfOtherLongTermDebt" scale="0" sign="-" unitRef="usd">661,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRepaymentsOfOtherLongTermDebt" scale="0" unitRef="usd">3,053,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net cash provided by (used in) financing activities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" sign="-" unitRef="usd">4,291,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">4,853,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net change in cash and cash equivalents, and cash and securities segregated for regulatory purposes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" scale="0" sign="-" unitRef="usd">30,746,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" scale="0" unitRef="usd">2,028,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - beginning of year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">330,584,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">328,556,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - end of year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">299,838,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">330,584,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;42</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Reconciliation of cash, cash equivalents, and cash and securities segregated for regulatory purposes</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash and cash equivalents - end of year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">23,672,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">3,758,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash and securities segregated for regulatory purposes - end of year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" scale="0" unitRef="usd">276,166,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" scale="0" unitRef="usd">326,826,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - end of year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">299,838,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">330,584,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Supplemental cash flow information</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Cash paid / (refunds received) during the year for income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaidNet" scale="0" unitRef="usd">59,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaidNet" scale="0" sign="-" unitRef="usd">642,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Cash paid during the year for interest<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd">440,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd">361,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Non-cash investing and financing activities</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity method investment in related party (1)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-62; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:EquityMethodInvestmentInRelatedParty" scale="0" unitRef="usd">7,920,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Termination of agreement with technology partner (2)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:TerminationOfAgreementWithTechnologyPartner" scale="0" sign="-" unitRef="usd">293,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Transfers of RISE membership interests (3)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:TransfersOfRiseMembershipInterest" scale="0" unitRef="usd">2,880,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-63; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net membership interests of RISE from transactions with Hedge Connection (1)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection" scale="0" unitRef="usd">256,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-64; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net membership interests exchange between Tigress and RISE (1)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:NetMembershipInterestsExchangeBetweenTigressAndRISE" scale="0" sign="-" unitRef="usd">93,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-65; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Forgiveness of notes payable from Hedge Connection (1)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ForgivenessOfNotesPayableFromHedgeConnection" scale="0" unitRef="usd">250,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-66; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:7pt; margin-bottom:0pt; ">Numbers are rounded for presentation purposes. See notes to consolidated financial statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">(1) Refer to Note 3 &#8211; Transactions with Tigress and Hedge Connection and Note 11 &#8211; Equity Method Investments in Related Parties for further detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; ">(2) Refer to Note 6 &#8211; Prepaid Service Contract for further detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; ">(3) Refer to Note 4 &#8211; RISE for further detail.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;43</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e10597_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIEBERT FINANCIAL CORP. &amp; SUBSIDIARIES</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span><span style="font-size:12pt; "> </span></p><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_1" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">1. Organization</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_2" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_3" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Siebert Financial Corp., a New York corporation, incorporated in 1934, is a holding company that conducts the following lines of business through its wholly-owned and majority-owned subsidiaries:</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_4" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_5" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Muriel Siebert &amp; Co., Inc. (&#8220;MSCO&#8221;) provides retail brokerage services. MSCO is a Delaware corporation and broker-dealer registered with the SEC under the Exchange Act and the Commodity Exchange Act of 1936, and member of FINRA, NYSE, SIPC, Euroclear, and NFA.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_6" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_7" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert AdvisorNXT, Inc. (&#8220;SNXT&#8221;) provides investment advisory services. SNXT is a New York corporation registered with the SEC as an RIA under the Investment Advisers Act of 1940.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_8" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_9" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Park Wilshire Companies, Inc. (&#8220;PW&#8221;) provides insurance services. PW is a Texas corporation and licensed insurance agency.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_10" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_11" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert Technologies, LLC (&#8220;STCH&#8221;) provides technology development. STCH is a Nevada limited liability company.<span style="font-size:10pt; ">&#8203;&#8203;</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_12" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_13" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">RISE Financial Services, LLC (&#8220;RISE&#8221;) is a Delaware limited liability company and a broker-dealer registered with the SEC and NFA.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_14" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_15" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">StockCross Digital Solutions, Ltd. (&#8220;STXD&#8221;) is an inactive subsidiary headquartered in Bermuda.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_16" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For purposes of this Annual Report on Form 10-K, the terms &#8220;Siebert,&#8221; &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; and &#8220;our&#8221; refer to Siebert Financial Corp., MSCO, SNXT, PW, STCH, RISE, and STXD collectively, unless the context otherwise requires.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_17" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is headquartered in New York, NY, with primary operations in New Jersey, Florida, and California. The Company has 12 branch offices throughout the U.S. and clients around the world. The Company&#8217;s SEC filings are available through the Company&#8217;s website at www.siebert.com, where investors can obtain copies of the Company&#8217;s public filings free of charge. The Company&#8217;s common stock, par value $.<ix:nonFraction contextRef="c37" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">01</ix:nonFraction> per share, trades on the Nasdaq Capital Market under the symbol &#8220;SIEB.&#8221;</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_18" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_17"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company primarily operates in the securities brokerage and asset management industry and has no other reportable segments. All of the Company's revenues for the years ended December 31, 2022 and 2021 were derived from its operations in the U.S.</p></ix:continuation><div>

      </div><ix:continuation id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_18"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company is comprised of a single operating segment based on the factors related to management&#8217;s decision-making framework as well as management evaluating performance and allocating resources based on assessments of the Company from a consolidated perspective.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2. Summary of Significant Accounting Policies</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Basis of Presentation</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The accompanying consolidated financial statements are prepared on the accrual basis of accounting in conformity with U.S. GAAP as established by the FASB to ensure consistent reporting of financial condition. The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. The U.S. dollar is the functional currency of the Company and numbers are rounded for presentation purposes.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s investments in non-majority-owned partnerships and affiliates are accounted for using the equity method until such time that they become wholly or majority-owned. Earnings attributable to noncontrolling interests are recorded on the statements of operations relating to wholly or majority-owned subsidiaries with the appropriate noncontrolling interest that represents the portion of equity not related to the Company&#8217;s ownership interest recorded on the statements of financial condition in each period.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" continuedAt="_ConsolidationPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Principles of Consolidation</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation continuedAt="_ConsolidationPolicyTextBlock-c0_cont_2" id="_ConsolidationPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned consolidated subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. For the period of March 31, 2022 to October 18, 2022, the Company determined that RISE was a VIE for which the Company was the primary beneficiary. As discussed in more detail in Note 4 &#8211; RISE, as of October 18, 2022, the Company&#8217;s ownership in RISE increased to <ix:nonFraction contextRef="c38" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure">68</ix:nonFraction>% and therefore the Company continues to consolidate RISE under the voting interest model (&#8220;VOE model&#8221;).<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:continuation continuedAt="_ConsolidationPolicyTextBlock-c0_cont_3" id="_ConsolidationPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For consolidated subsidiaries that are not wholly-owned, the third-party holdings of equity interests are referred to as noncontrolling interests. The net income or loss attributable to noncontrolling interests for such subsidiaries is presented as net income or loss attributable to noncontrolling interests in the statements of operations. The portion of total equity that is attributable to noncontrolling interests for such subsidiaries is presented as noncontrolling interests in the statements of financial condition.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:continuation id="_ConsolidationPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For investments in entities in which the Company does not have a controlling financial interest but has significant influence over its operating and financial decisions, the Company applies the equity method of accounting with net income and losses recorded in earnings of equity method investment in related parties.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;44</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_9" id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_ConsolidationVariableInterestEntityPolicy-c0_cont_1" escape="true" name="us-gaap:ConsolidationVariableInterestEntityPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Variable Interest Entities</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_10" id="_SignificantAccountingPoliciesTextBlock-c0_cont_9"><ix:continuation id="_ConsolidationVariableInterestEntityPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates whether an entity is a VIE and determines if the primary beneficiary status is appropriate on a quarterly basis. The Company consolidates a VIE for which it is the primary beneficiary. When assessing the determination of the primary beneficiary, the Company considers all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. If the Company determines that it is the primary beneficiary, the Company will consolidate the entity under the VIE model.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_11" id="_SignificantAccountingPoliciesTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" continuedAt="_SegmentReportingPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Segment Information</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_12" id="_SignificantAccountingPoliciesTextBlock-c0_cont_11"><ix:continuation id="_SegmentReportingPolicyPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company operates and reports financial information in one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. All the Company&#8217;s revenues and substantially all of the Company&#8217;s assets are attributed to or located in the United States.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_13" id="_SignificantAccountingPoliciesTextBlock-c0_cont_12"><ix:nonNumeric contextRef="c0" continuedAt="_UseOfEstimates-c0_cont_1" escape="true" name="us-gaap:UseOfEstimates"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Use of Estimates</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_14" id="_SignificantAccountingPoliciesTextBlock-c0_cont_13"><ix:continuation continuedAt="_UseOfEstimates-c0_cont_2" id="_UseOfEstimates-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. <span style="font-size:10pt; ">Actual results could differ from those estimates.</span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_15" id="_SignificantAccountingPoliciesTextBlock-c0_cont_14"><ix:continuation continuedAt="_UseOfEstimates-c0_cont_3" id="_UseOfEstimates-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">These estimates relate primarily to revenue and expenses in the normal course of business as to which the Company receives no confirmations, invoices, or other documentation at the time the books are closed. The Company uses its best judgment, based on knowledge of these revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. Actual results could differ from those estimates. The Company is not aware of any material differences between the estimates used in closing the Company&#8217;s books for the last <ix:nonNumeric contextRef="c0" format="ixt-sec:durwordsen" name="sieb:EstimatesClosingTerm">five years</ix:nonNumeric> and the actual amounts of revenue and expenses incurred when the Company subsequently receives the actual confirmations, invoices, or other documentation.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_16" id="_SignificantAccountingPoliciesTextBlock-c0_cont_15"><ix:continuation id="_UseOfEstimates-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Estimates are used in the allowance for credit losses, valuation of certain investments, depreciation, income taxes, and the contingent liabilities related to legal and healthcare expenses. The Company also estimates the valuation allowance for its deferred tax assets based on the more likely than not criteria. The Company believes that its estimates are reasonable.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_17" id="_SignificantAccountingPoliciesTextBlock-c0_cont_16"><ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Fair Value</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_18" id="_SignificantAccountingPoliciesTextBlock-c0_cont_17"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value <ix:nonNumeric contextRef="c0" continuedAt="_BusinessCombinationsPolicy-c0_cont_1" escape="true" name="us-gaap:BusinessCombinationsPolicy">is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.<span style="font-size:12pt; "> </span></ix:nonNumeric></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_19" id="_SignificantAccountingPoliciesTextBlock-c0_cont_18"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_2" id="_BusinessCombinationsPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_20" id="_SignificantAccountingPoliciesTextBlock-c0_cont_19"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_3" id="_BusinessCombinationsPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_21" id="_SignificantAccountingPoliciesTextBlock-c0_cont_20"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_4" id="_BusinessCombinationsPolicy-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_22" id="_SignificantAccountingPoliciesTextBlock-c0_cont_21"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_6" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_5" id="_BusinessCombinationsPolicy-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 3 - Unobservable inputs for the asset or liability.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_23" id="_SignificantAccountingPoliciesTextBlock-c0_cont_22"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_7" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_6"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_6" id="_BusinessCombinationsPolicy-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_24" id="_SignificantAccountingPoliciesTextBlock-c0_cont_23"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_8" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_7"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_7" id="_BusinessCombinationsPolicy-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_25" id="_SignificantAccountingPoliciesTextBlock-c0_cont_24"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_9" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_8"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_8" id="_BusinessCombinationsPolicy-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#8217;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_26" id="_SignificantAccountingPoliciesTextBlock-c0_cont_25"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_10" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_9"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_9" id="_BusinessCombinationsPolicy-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A description of the valuation techniques applied to the Company&#8217;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_27" id="_SignificantAccountingPoliciesTextBlock-c0_cont_26"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_11" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_10"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_10" id="_BusinessCombinationsPolicy-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_28" id="_SignificantAccountingPoliciesTextBlock-c0_cont_27"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_12" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_11"><ix:continuation continuedAt="_BusinessCombinationsPolicy-c0_cont_11" id="_BusinessCombinationsPolicy-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;45</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_29" id="_SignificantAccountingPoliciesTextBlock-c0_cont_28"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_13" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "><ix:continuation id="_BusinessCombinationsPolicy-c0_cont_11">Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments.</ix:continuation> The spread data used is for the same maturity as the bond. If the spread data does not reference the issuer, then data that references a comparable issuer is used. When position-specific external price data is not observable, fair value is determined based on either benchmarking to similar instruments or cash flow models with yield curves, bond, or single-name credit default swap spreads and recovery rates as significant inputs. Corporate bonds are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_30" id="_SignificantAccountingPoliciesTextBlock-c0_cont_29"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_14" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Equity securities: Equity securities are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_31" id="_SignificantAccountingPoliciesTextBlock-c0_cont_30"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_15" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Municipal securities: Municipal securities are valued using recently executed transactions, market price quotations (when observable), bond spreads from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. Municipal securities are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_32" id="_SignificantAccountingPoliciesTextBlock-c0_cont_31"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_16" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Unit investment trusts (&#8220;UITs&#8221;): Units of UITs are carried at redemption value, which represents fair value. Units of UITs are categorized as level 2.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_33" id="_SignificantAccountingPoliciesTextBlock-c0_cont_32"><ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Options: Options are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_34" id="_SignificantAccountingPoliciesTextBlock-c0_cont_33"><ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Cash Equivalents</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_35" id="_SignificantAccountingPoliciesTextBlock-c0_cont_34"><ix:continuation continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_2" id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Cash and cash equivalents are all cash balances that are unrestricted. The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days that are not held for sale in the ordinary course of business. As of December 31, 2022 and 2021, the Company did not hold any cash equivalents.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_36" id="_SignificantAccountingPoliciesTextBlock-c0_cont_35"><ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022 and 2021, the Company maintained its cash balances at various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation (&#8220;FDIC&#8221;) up to $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FederalDepositInsuranceCorporationPremiumExpense" scale="0" unitRef="usd"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FederalDepositInsuranceCorporationPremiumExpense" scale="0" unitRef="usd">250,000</ix:nonFraction></ix:nonFraction> per institution. The Company is subject to credit risk to the extent that the financial institution with which it conducts business is unable to fulfill its contractual obligations and deposits exceed FDIC limits. At certain times, cash balances may exceed FDIC insured limits.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_37" id="_SignificantAccountingPoliciesTextBlock-c0_cont_36"><ix:nonNumeric contextRef="c0" continuedAt="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock-c0_cont_1" escape="true" name="sieb:CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Securities Segregated For Regulatory Purposes</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_38" id="_SignificantAccountingPoliciesTextBlock-c0_cont_37"><ix:continuation continuedAt="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock-c0_cont_2" id="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to Exchange Act Rule 15c3-3, referred to as the &#8220;Customer Protection Rule,&#8221; which requires segregation of funds in a special reserve account for the exclusive benefit of customers.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_39" id="_SignificantAccountingPoliciesTextBlock-c0_cont_38"><ix:continuation id="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had approximately $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:CashReserveDepositRequiredAndMade" scale="6" unitRef="usd">135.2</ix:nonFraction> million in cash deposits in special reserve accounts and $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesSegregatedUnderOtherRegulations" scale="6" unitRef="usd">141.0</ix:nonFraction> million in securities segregated for regulatory purposes. As of December 31, 2021, the Company did not have any securities segregated for regulatory purposes.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_40" id="_SignificantAccountingPoliciesTextBlock-c0_cont_39"><ix:nonNumeric contextRef="c0" continuedAt="_ReceivablesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ReceivablesPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From and Payables To Customers</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_41" id="_SignificantAccountingPoliciesTextBlock-c0_cont_40"><ix:continuation continuedAt="_ReceivablesPolicyTextBlock-c0_cont_2" id="_ReceivablesPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to customers include amounts due and owed on cash and margin transactions. Receivables from customers include margin loans to securities brokerage clients and other trading receivables. Margin loans are collateralized by customer securities and are carried at the amount receivable, net of an allowance for credit losses. Collateral is required to be maintained at specified minimum levels at all times. The Company monitors margin levels and requires customers to provide additional collateral, or reduce margin positions, to meet minimum collateral requirements if the fair value of the collateral changes. The Company expects the borrowers will continually replenish the collateral as necessary because the Company subjects the borrowers to an internal qualification process to align investing objectives and risk tolerance in addition to monitoring customer activity.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_42" id="_SignificantAccountingPoliciesTextBlock-c0_cont_41"><ix:continuation id="_ReceivablesPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company elected the practical expedient for FASB ASC Topic 326 &#8211; &#8220;Financial Instruments &#8211; Credit Losses&#8221; (&#8220;Topic 326&#8221;) which permits it to compare the amortized cost basis of the loaned amount with the fair value of collateral received at the reporting date to measure the estimate of expected credit losses. The Company had no expectation of credit losses for its receivables from customers as of December 31, 2022 and 2021. Securities beneficially owned by customers, including those that collateralize margin or other similar transactions, are not reflected in the statements of financial condition.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;46</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_43" id="_SignificantAccountingPoliciesTextBlock-c0_cont_42"><ix:nonNumeric contextRef="c0" continuedAt="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_1" escape="true" name="sieb:ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_44" id="_SignificantAccountingPoliciesTextBlock-c0_cont_43"><ix:continuation continuedAt="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_2" id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to broker-dealers and clearing organizations includes amounts receivables from or payables to MSCO and RISE clearing broker-dealers, fail-to-deliver and fail-to-receive items, and amounts receivable for unsettled regular-way transactions. Deposits with broker-dealers and clearing organizations include amounts held on deposit with broker-dealers and clearing organizations.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_45" id="_SignificantAccountingPoliciesTextBlock-c0_cont_44"><ix:continuation continuedAt="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_3" id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Amounts payables to broker-dealers and clearing organizations are offset against corresponding amounts receivables from broker-dealers and clearing organizations. Receivables from these broker-dealers and clearing organizations are subject to clearing agreements and include the net receivable from net monthly revenues as well as cash on deposit.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_46" id="_SignificantAccountingPoliciesTextBlock-c0_cont_45"><ix:continuation continuedAt="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_4" id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO customer transactions for the years ended December 31, 2022 and 2021 were both self-cleared and cleared on a fully disclosed basis through NFS. RISE customer transactions for the years ended December 31, 2022 and 2021 were cleared on fully disclosed basis through GSCO and Pershing.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_47" id="_SignificantAccountingPoliciesTextBlock-c0_cont_46"><ix:continuation continuedAt="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_5" id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company signed a four-year renewal with NFS commencing August 1, 2021 and ending on July 31, 2025, and NFS&#8217;s fees are offset against the Company&#8217;s revenues on a monthly basis. All other broker-dealer and clearing organization relationships operate on a month-to-month basis.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_48" id="_SignificantAccountingPoliciesTextBlock-c0_cont_47"><ix:continuation id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations are in scope of the amended guidance for Topic 326. The Company continually reviews the credit quality of its counterparties and historically has not experienced a default. Further, management reassessed the risk characteristics of its receivables and applied the collateral maintenance practical expedient for the secured receivables in line with the CECL guidance. As a result, the Company had no expectation of credit losses for these arrangements as of December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_49" id="_SignificantAccountingPoliciesTextBlock-c0_cont_48"><ix:nonNumeric contextRef="c0" continuedAt="_CreditLossFinancialInstrumentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CreditLossFinancialInstrumentPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Current Expected Credit Losses</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_50" id="_SignificantAccountingPoliciesTextBlock-c0_cont_49"><ix:continuation id="_CreditLossFinancialInstrumentPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company follows Topic 326 which applies to financial assets measured at amortized cost, held-to-maturity debt securities and off-balance sheet credit exposures. For on-balance sheet assets, an allowance must be recognized at the origination or purchase of in-scope assets and represents the expected credit losses over the contractual life of those assets. Expected credit losses on off-balance sheet credit exposures must be estimated over the contractual period the Company is exposed to credit risk as a result of a present obligation to extend credit. The impact to the periods presented is not material since the Company&#8217;s in-scope assets are primarily subject to collateral maintenance provisions for which the Company elected to apply the practical expedient of reporting the difference between the fair value of the collateral and the amortized cost for the in-scope assets as the allowance for current expected credit losses.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_51" id="_SignificantAccountingPoliciesTextBlock-c0_cont_50"><ix:nonNumeric contextRef="c0" continuedAt="_SecuritiesBorrowedAndLoanedPolicy-c0_cont_1" escape="true" name="us-gaap:SecuritiesBorrowedAndLoanedPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Borrowed and Securities Loaned</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_52" id="_SignificantAccountingPoliciesTextBlock-c0_cont_51"><ix:continuation continuedAt="_SecuritiesBorrowedAndLoanedPolicy-c0_cont_2" id="_SecuritiesBorrowedAndLoanedPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities borrowed transactions are recorded at the amount of cash collateral delivered to the counterparty. Securities loaned are recorded at the amount of cash collateral received. For securities borrowed and loaned, the Company monitors the market value of the securities and obtains or refunds collateral as necessary.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_53" id="_SignificantAccountingPoliciesTextBlock-c0_cont_52"><ix:continuation id="_SecuritiesBorrowedAndLoanedPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company can elect to use an approach to measure the allowance for credit losses using the fair value of collateral where the borrower is required to, and reasonably expected to, continually adjust and replenish the amount of collateral securing the instrument to reflect changes in the fair value of such collateral. The Company has elected to use this approach for its allowance for credit losses on securities borrowed. As a result of this election, and the fully collateralized nature of these arrangements, the Company had no expectation of credit losses on its securities borrowed balances as of December 31, 2022 and 2021.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_54" id="_SignificantAccountingPoliciesTextBlock-c0_cont_53"><ix:nonNumeric contextRef="c0" continuedAt="_SecuritiesOwnedNotReadilyMarketablePolicy-c0_cont_1" escape="true" name="us-gaap:SecuritiesOwnedNotReadilyMarketablePolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Owned and Securities Sold, Not Yet Purchased at Fair Value</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_55" id="_SignificantAccountingPoliciesTextBlock-c0_cont_54"><ix:continuation id="_SecuritiesOwnedNotReadilyMarketablePolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities owned, at fair value represent marketable securities owned by the Company at trade-date valuation. Securities sold, not yet purchased, at fair value represent marketable securities sold by the Company prior to purchase at trade-date valuation.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_56" id="_SignificantAccountingPoliciesTextBlock-c0_cont_55"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Property, Office Facilities, and Equipment, Net</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_57" id="_SignificantAccountingPoliciesTextBlock-c0_cont_56"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Property, office facilities, and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation for equipment is calculated using the straight-line method over the estimated useful lives of the assets, generally not exceeding <ix:nonNumeric contextRef="c0" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">four years</ix:nonNumeric>. Office facilities are amortized over the shorter of their estimated useful life or the remaining lease term unless the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, in which case the lessee will amortize over the estimated useful life of the office facilities. Depreciation for property is calculated using the straight-line-method over the estimated useful life of the property, not exceeding <ix:nonNumeric contextRef="c39" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">forty years</ix:nonNumeric>.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_58" id="_SignificantAccountingPoliciesTextBlock-c0_cont_57"><ix:nonNumeric contextRef="c0" continuedAt="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ResearchDevelopmentAndComputerSoftwarePolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Software, Net</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_59" id="_SignificantAccountingPoliciesTextBlock-c0_cont_58"><ix:continuation continuedAt="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_2" id="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company capitalizes certain costs for software such as website and other internal technology development and amortizes them over their useful life, generally not exceeding <ix:nonNumeric contextRef="c40" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">three years</ix:nonNumeric>. Depending on the terms of the contract, the Company either records costs from software hosting arrangements as prepaid assets and amortizes them over the contract term, or the costs are expensed as incurred.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;47</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_60" id="_SignificantAccountingPoliciesTextBlock-c0_cont_59"><ix:continuation continuedAt="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_3" id="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into certain software hosting arrangements where the associated professional development services work is capitalized and then amortized over the term of the contract.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_61" id="_SignificantAccountingPoliciesTextBlock-c0_cont_60"><ix:continuation id="_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other software costs such as routine maintenance and various data services are expensed as incurred.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_62" id="_SignificantAccountingPoliciesTextBlock-c0_cont_61"><ix:nonNumeric contextRef="c0" continuedAt="_LesseeLeasesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Leases</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_63" id="_SignificantAccountingPoliciesTextBlock-c0_cont_62"><ix:continuation continuedAt="_LesseeLeasesPolicyTextBlock-c0_cont_2" id="_LesseeLeasesPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company reviews all relevant contracts to determine if the contract contains a lease at its inception date. A contract contains a lease if the contract conveys the right to control the use of an underlying asset for a period of time in exchange for consideration. If the Company determines that a contract contains a lease, it recognizes, in the statements of financial condition, a lease liability and a corresponding right-of-use asset on the commencement date of the lease. The lease liability is initially measured at the present value of the future lease payments over the lease term using the rate implicit in the lease or, if not readily determinable, the Company&#8217;s secured incremental borrowing rate. An operating lease right-of-use asset is initially measured at the value of the lease liability minus any lease incentives and initial direct costs incurred plus any prepaid rent.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_64" id="_SignificantAccountingPoliciesTextBlock-c0_cont_63"><ix:continuation continuedAt="_LesseeLeasesPolicyTextBlock-c0_cont_3" id="_LesseeLeasesPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s leases are classified as operating leases and consist of real estate leases for office space, data centers and other facilities. Each lease liability is measured using the Company&#8217;s secured incremental borrowing rate, which is based on an internally developed rate based on the Company&#8217;s size, growth, risk profile and a duration similar to the lease term. The Company&#8217;s leases have remaining terms of approximately <ix:nonNumeric contextRef="c41" format="ixt-sec:duryear" name="us-gaap:LesseeFinanceLeaseRenewalTerm1">1</ix:nonNumeric> to <ix:nonNumeric contextRef="c42" format="ixt-sec:duryear" name="us-gaap:LesseeFinanceLeaseRenewalTerm1">4.5</ix:nonNumeric> years as of December 31, 2022. The Company does not include renewal options as the renewal options are not reasonably certain to be exercised; however, the Company continues to monitor the lease renewal options. The Company&#8217;s operating leases contain both lease components and non-lease components. Non-lease components are distinct elements of a contract that are not related to securing the use of the underlying assets, such as common area maintenance and other management costs. The Company has elected the practical expedient to not separate lease and non-lease components, and as such, the variable lease cost primarily represents variable payments such as common area maintenance and utilities which are usually determined by the leased square footage in proportion to the overall office building.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_65" id="_SignificantAccountingPoliciesTextBlock-c0_cont_64"><ix:continuation id="_LesseeLeasesPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Operating lease expense is recognized on a straight-line basis over the lease term and is included in line item &#8220;Rent and occupancy&#8221; in the statements of operations.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_66" id="_SignificantAccountingPoliciesTextBlock-c0_cont_65"><ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Equity Method Investments</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_67" id="_SignificantAccountingPoliciesTextBlock-c0_cont_66"><ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_2" id="_EquityMethodInvestmentsPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Investments in which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method of accounting and are included in the line item &#8220;Equity method investment in related party&#8221; in the statements of financial condition. Under this method of accounting, the Company&#8217;s share of the net income or loss of the investee is presented before the income before provision for income taxes on the statements of operations.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_68" id="_SignificantAccountingPoliciesTextBlock-c0_cont_67"><ix:continuation id="_EquityMethodInvestmentsPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates its equity method investments whenever events or changes in circumstance indicate that the carrying amounts of such investments may be impaired. If the impairment is determined to be other-than-temporary, the Company will recognize an impairment loss equal to the difference between the expected realizable value and the carrying value of the investment.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_69" id="_SignificantAccountingPoliciesTextBlock-c0_cont_68"><ix:nonNumeric contextRef="c0" continuedAt="_InvestmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:InvestmentPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Investments, Cost</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_70" id="_SignificantAccountingPoliciesTextBlock-c0_cont_69"><ix:continuation continuedAt="_InvestmentPolicyTextBlock-c0_cont_2" id="_InvestmentPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company measures equity investments (other than equity method investments, controlling financial interests that result in consolidation of the investee and certain other investments) at fair value and recognizes any changes in fair value in net income.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_71" id="_SignificantAccountingPoliciesTextBlock-c0_cont_70"><ix:continuation id="_InvestmentPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to ASU 2020-01, the Company has made an accounting policy election to measure equity securities without readily determinable fair value at cost, less any impairment, adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_72" id="_SignificantAccountingPoliciesTextBlock-c0_cont_71"><ix:nonNumeric contextRef="c0" continuedAt="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Intangible Assets, Net</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_73" id="_SignificantAccountingPoliciesTextBlock-c0_cont_72"><ix:continuation continuedAt="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_2" id="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certain identifiable intangible assets the Company acquires such as customer relationships and trade names are amortized over their estimated useful lives on a straight-line basis. Amortization expense associated with such intangible assets is included in the line item &#8220;Depreciation and amortization&#8221; on the statements of operations.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_74" id="_SignificantAccountingPoliciesTextBlock-c0_cont_73"><ix:continuation continuedAt="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_3" id="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates intangible assets for impairment on an annual basis or when events or changes indicate the carrying value may not be recoverable. The Company also evaluates the remaining useful lives of intangible assets on an annual basis or when events or changes warrants the remaining period of amortization to be revised.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_75" id="_SignificantAccountingPoliciesTextBlock-c0_cont_74"><ix:continuation id="_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the year ended December 31, 2021, the Company concluded that the intangible assets acquired from the acquisition of RISE were fully impaired. For the years ended December 31, 2022 and 2021, impairment loss related to intangible assets of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillAndIntangibleAssetImpairment" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillAndIntangibleAssetImpairment" scale="0" unitRef="usd">699,000</ix:nonFraction> was recorded in the statements of operations, respectively.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;48</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_76" id="_SignificantAccountingPoliciesTextBlock-c0_cont_75"><ix:nonNumeric contextRef="c0" continuedAt="_GoodwillAndIntangibleAssetsGoodwillPolicy-c0_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Goodwill</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_77" id="_SignificantAccountingPoliciesTextBlock-c0_cont_76"><ix:continuation continuedAt="_GoodwillAndIntangibleAssetsGoodwillPolicy-c0_cont_2" id="_GoodwillAndIntangibleAssetsGoodwillPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired. Goodwill is not subject to amortization but rather is evaluated for impairment annually, or more frequently if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of the reporting unit below its carrying value, including goodwill. Goodwill may be evaluated for impairment by performing a qualitative assessment. This qualitative assessment considers various financial, macroeconomic, industry, and reporting unit specific qualitative factors. If the qualitative assessment indicates that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including goodwill, or, if for any other reason the Company determines to it be appropriate, then a quantitative assessment will be performed. The quantitative assessment process utilizes an income and market approach to arrive at an indicated fair value range for the reporting unit. The fair value calculated for the reporting unit is compared to its carrying amount, including goodwill, to ascertain if goodwill impairment exists. If the fair value exceeds the carrying amount, including goodwill for the reporting unit, it is not considered impaired. If the fair value is below the carrying amount, including goodwill for the reporting unit, then an impairment charge is recognized for the amount by which the carrying amount exceeds the calculated fair value, up to but not exceeding the amount of goodwill allocated to the reporting unit.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_78" id="_SignificantAccountingPoliciesTextBlock-c0_cont_77"><ix:continuation id="_GoodwillAndIntangibleAssetsGoodwillPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s annual impairment test date is December 31. The Company completed a qualitative assessment for its reporting unit during its most recent annual impairment review. The Company concluded that it has one reportable segment and tests goodwill on a consolidated basis. Based on this qualitative assessment, the Company determined that there was no evidence of impairment to the balance of its goodwill as of December 31, 2022 and 2021.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_79" id="_SignificantAccountingPoliciesTextBlock-c0_cont_78"><ix:nonNumeric contextRef="c0" continuedAt="sieb_PayablesToNonCustomersPolicyTextBlock-c0_cont_1" escape="true" name="sieb:PayablesToNonCustomersPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Payables to Non-Customers</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_80" id="_SignificantAccountingPoliciesTextBlock-c0_cont_79"><ix:continuation id="sieb_PayablesToNonCustomersPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payables to non-customers include amounts due on cash and margin transactions on accounts owned and controlled by principal officers and directors of MSCO. Payables to non-customers amounts include any amounts received from interest on credit balances.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_81" id="_SignificantAccountingPoliciesTextBlock-c0_cont_80"><ix:nonNumeric contextRef="c0" continuedAt="sieb_DraftsPayablePolicyTextBlock-c0_cont_1" escape="true" name="sieb:DraftsPayablePolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Drafts Payable</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_82" id="_SignificantAccountingPoliciesTextBlock-c0_cont_81"><ix:continuation id="sieb_DraftsPayablePolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Drafts payable represent checks drawn by the Company against customer accounts which remained outstanding and had not cleared the bank as of the end of the period.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_83" id="_SignificantAccountingPoliciesTextBlock-c0_cont_82"><ix:nonNumeric contextRef="c0" continuedAt="sieb_DeferredContractIncentivePolicyTextBlock-c0_cont_1" escape="true" name="sieb:DeferredContractIncentivePolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Deferred Contract Incentive</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_84" id="_SignificantAccountingPoliciesTextBlock-c0_cont_83"><ix:continuation id="sieb_DeferredContractIncentivePolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company entered into an amendment with its agreement with NFS whereby the Company received a one-time business development credit of $<ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:BusinessDevelopment" scale="6" unitRef="usd">3</ix:nonFraction> million, and NFS will pay the Company four annual credits of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:DeferredContractIncentives" scale="0" unitRef="usd">100,000</ix:nonFraction>, which are both recorded in the line item &#8220;Deferred contract incentive&#8221; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over <ix:nonNumeric contextRef="c43" format="ixt-sec:durwordsen" name="sieb:ContraExpenseTerm">four years</ix:nonNumeric> and <ix:nonNumeric contextRef="c44" format="ixt-sec:durwordsen" name="sieb:ContraExpenseTerm">one year</ix:nonNumeric>, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_85" id="_SignificantAccountingPoliciesTextBlock-c0_cont_84"><ix:nonNumeric contextRef="c0" continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Recognition</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_86" id="_SignificantAccountingPoliciesTextBlock-c0_cont_85"><ix:continuation id="_RevenueRecognitionPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The primary sources of revenue for the Company are as follows:<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_87" id="_SignificantAccountingPoliciesTextBlock-c0_cont_86"><ix:nonNumeric contextRef="c0" continuedAt="_CommissionsPolicy-c0_cont_1" escape="true" name="us-gaap:CommissionsPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Commissions and Fees</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_88" id="_SignificantAccountingPoliciesTextBlock-c0_cont_87"><ix:continuation continuedAt="_CommissionsPolicy-c0_cont_2" id="_CommissionsPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns commission revenue for executing trades for clients in individual equities, options, insurance products, futures, fixed income securities, as well as certain third-party mutual funds and ETFs. The Company also earns commission revenue from an agreement with JonesTrading Institutional Service, LLC (&#8220;JonesTrading&#8221;) whereby JonesTrading pays the Company a percentage of the net revenue produced by certain institutional customers less any related expenses. The Company earned $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedFeesAndOtherRevenueReceivable" scale="0" unitRef="usd">137,000</ix:nonFraction> in net revenue and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdministrativeFeesExpense" scale="0" unitRef="usd">22,000</ix:nonFraction> in net expense for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_89" id="_SignificantAccountingPoliciesTextBlock-c0_cont_88"><ix:continuation continuedAt="_CommissionsPolicy-c0_cont_3" id="_CommissionsPolicy-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Commission revenue associated with combined trade execution and clearing services, as well as trade execution services on a standalone basis, is recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_90" id="_SignificantAccountingPoliciesTextBlock-c0_cont_89"><ix:continuation id="_CommissionsPolicy-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors (&#8220;distribution fees&#8221;). The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;49</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_91" id="_SignificantAccountingPoliciesTextBlock-c0_cont_90"><ix:nonNumeric contextRef="c0" continuedAt="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock-c0_cont_1" escape="true" name="sieb:PrincipalTransactionsAndProprietaryTradingPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Principal Transactions and Proprietary Trading</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_92" id="_SignificantAccountingPoliciesTextBlock-c0_cont_91"><ix:continuation continuedAt="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock-c0_cont_2" id="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading primarily represent two business lines. The first business line is riskless transactions in which the Company, after executing a solicited order, buys or sells securities as principal and at the same time buys or sells the securities with a markup or markdown to satisfy the order. The second business line is entering into transactions where U.S. government securities and other securities are traded by the Company.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_93" id="_SignificantAccountingPoliciesTextBlock-c0_cont_92"><ix:continuation id="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading are recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer or trading counterparty.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_94" id="_SignificantAccountingPoliciesTextBlock-c0_cont_93"><ix:nonNumeric contextRef="c0" continuedAt="_MarketableSecuritiesPolicy-c0_cont_1" escape="true" name="us-gaap:MarketableSecuritiesPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Market Making</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_95" id="_SignificantAccountingPoliciesTextBlock-c0_cont_94"><ix:continuation id="_MarketableSecuritiesPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Market making revenue is generated from the buying and selling of securities. Market making transactions are recorded on a trade-date basis as the securities transactions occur. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty. Securities owned and securities sold, not yet purchased are recorded at fair market value at the end of the reporting period.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_96" id="_SignificantAccountingPoliciesTextBlock-c0_cont_95"><ix:nonNumeric contextRef="c0" continuedAt="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_1" escape="true" name="sieb:StockBorrowStockLoanPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Stock Borrow / Stock Loan</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_97" id="_SignificantAccountingPoliciesTextBlock-c0_cont_96"><ix:continuation continuedAt="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_2" id="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company borrows securities on behalf of retail clients to facilitate short trading, loans excess margin and fully-paid securities from client accounts, facilitates borrow and loan contracts for broker-dealer counterparties, and provides stock locate services to broker-dealer counterparties. The Company recognizes self-clearing revenues net of operating expenses related to stock borrow / stock loan. Stock borrow / stock loan also includes any revenues generated from the Company&#8217;s fully paid lending programs on a self-clearing or introducing basis. The Company does not utilize stock borrow / stock loan activities for the purpose of financing transactions.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_98" id="_SignificantAccountingPoliciesTextBlock-c0_cont_97"><ix:continuation continuedAt="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_3" id="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The performance obligation is satisfied on the contract date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_99" id="_SignificantAccountingPoliciesTextBlock-c0_cont_98"><ix:continuation id="sieb_StockBorrowStockLoanPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, <ix:nonNumeric contextRef="c0" name="sieb:StockBorrowStockLoan">stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).</ix:nonNumeric><span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_100" id="_SignificantAccountingPoliciesTextBlock-c0_cont_99"><ix:nonNumeric contextRef="c0" continuedAt="_ManagementAndInvestmentAdvisoryFeesPolicy-c0_cont_1" escape="true" name="us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Advisory Fees</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_101" id="_SignificantAccountingPoliciesTextBlock-c0_cont_100"><ix:continuation id="_ManagementAndInvestmentAdvisoryFeesPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns advisory fees associated with managing client assets. The performance obligation related to this revenue stream is satisfied over time; however, the advisory fees are variable as they are charged as a percentage of the client&#8217;s total asset value, which is determined at the end of the quarter.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_102" id="_SignificantAccountingPoliciesTextBlock-c0_cont_101"><ix:nonNumeric contextRef="c0" continuedAt="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_1" escape="true" name="sieb:InterestMarketingAndDistributionFeesPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Interest, Marketing and Distribution Fees</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_103" id="_SignificantAccountingPoliciesTextBlock-c0_cont_102"><ix:continuation continuedAt="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_2" id="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns interest from clients&#8217; accounts, net of payments to clients&#8217; accounts, and on the Company&#8217;s bank balances and securities. Interest income also includes interest payouts from introducing relationships related to short interest, net of charges.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_104" id="_SignificantAccountingPoliciesTextBlock-c0_cont_103"><ix:continuation continuedAt="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_3" id="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company also earns margin interest which is the net interest charged to customers for holding financed margin positions. Marketing and distribution fees consist of 12b-1 fees which are trailing payments from money market funds. Interest, marketing and distribution fees are recorded as earned.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_105" id="_SignificantAccountingPoliciesTextBlock-c0_cont_104"><ix:continuation id="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors. The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;50</p>

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      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_106" id="_SignificantAccountingPoliciesTextBlock-c0_cont_105"><ix:nonNumeric contextRef="c0" continuedAt="sieb_OtherIncomePolicyTextBlock-c0_cont_1" escape="true" name="sieb:OtherIncomePolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Other Income</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_107" id="_SignificantAccountingPoliciesTextBlock-c0_cont_106"><ix:continuation id="sieb_OtherIncomePolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other income represents fees generated from consulting services to technology providers, corporate services client fees, payment for order flow, and transactional fees generated from client accounts. Transactional fees are recorded concurrently with the related activity. Other income is recorded as earned.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_108" id="_SignificantAccountingPoliciesTextBlock-c0_cont_107"><ix:nonNumeric contextRef="c0" continuedAt="sieb_CostsToObtainOrFulfillAContractOtherPolicyTextBlock-c0_cont_1" escape="true" name="sieb:CostsToObtainOrFulfillAContractOtherPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Costs to Obtain or Fulfill a Contract; Other</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_109" id="_SignificantAccountingPoliciesTextBlock-c0_cont_108"><ix:continuation id="sieb_CostsToObtainOrFulfillAContractOtherPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the periods presented, there were no costs capitalized related to obtaining or fulfilling a contract with a customer, and thus the Company has no balances for contract assets or contract liabilities. The Company concludes that its revenue streams have the same underlying economic factors, and as such, no disaggregation of revenue is required.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_110" id="_SignificantAccountingPoliciesTextBlock-c0_cont_109"><ix:nonNumeric contextRef="c0" continuedAt="_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Performance Obligation</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_111" id="_SignificantAccountingPoliciesTextBlock-c0_cont_110"><ix:continuation continuedAt="_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock-c0_cont_2" id="_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table presents each revenue category and its related performance obligation:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_112" id="_SignificantAccountingPoliciesTextBlock-c0_cont_111"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock"><ix:continuation id="_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock-c0_cont_2"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">






            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Stream</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Performance Obligation</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c45" name="us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService">Provide financial services to customers and counterparties</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stock borrow / stock loan<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c46" name="us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService">Provide financial services to customers and Counterparties, net of expenses</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Marketing and distribution fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c47" name="us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Interest, Other income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c48" name="us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService">N/A, recorded as earned</ix:nonNumeric><span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table></ix:continuation></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_113" id="_SignificantAccountingPoliciesTextBlock-c0_cont_112"><ix:nonNumeric contextRef="c0" continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Share-Based Compensation</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_114" id="_SignificantAccountingPoliciesTextBlock-c0_cont_113"><ix:continuation id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company grants share-based compensation, which is described in the Employee Benefit Plan section of Note 18 &#8211; Commitments, Contingencies, and Other. The Company accounts for share-based compensation in accordance with ASC Topic 718, &#8220;Compensation-Stock Compensation,&#8221; which establishes accounting for share-based compensation to employees for services. Under the provisions of ASC 718-10-35, share-based compensation cost is measured at the grant date, based on the fair value of the award on that date and is expensed at the grant date (for the portion that vests immediately) or ratably over the related vesting periods.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_115" id="_SignificantAccountingPoliciesTextBlock-c0_cont_114"><ix:nonNumeric contextRef="c0" continuedAt="_AdvertisingCostsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:AdvertisingCostsPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Advertising and Promotion</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_116" id="_SignificantAccountingPoliciesTextBlock-c0_cont_115"><ix:continuation id="_AdvertisingCostsPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Advertising and promotion costs are expensed as incurred and were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdvertisingExpense" scale="0" unitRef="usd">543,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdvertisingExpense" scale="0" unitRef="usd">44,000</ix:nonFraction> for the years ended December 31, 2022, and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;51</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_117" id="_SignificantAccountingPoliciesTextBlock-c0_cont_116"><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Income Taxes</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_118" id="_SignificantAccountingPoliciesTextBlock-c0_cont_117"><ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_2" id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_119" id="_SignificantAccountingPoliciesTextBlock-c0_cont_118"><ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_3" id="_IncomeTaxPolicyTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred taxes in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_120" id="_SignificantAccountingPoliciesTextBlock-c0_cont_119"><ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_4" id="_IncomeTaxPolicyTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_121" id="_SignificantAccountingPoliciesTextBlock-c0_cont_120"><ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_122" id="_SignificantAccountingPoliciesTextBlock-c0_cont_121"><ix:nonNumeric contextRef="c0" continuedAt="_StockholdersEquityPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:StockholdersEquityPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Capital Stock</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_123" id="_SignificantAccountingPoliciesTextBlock-c0_cont_122"><ix:continuation id="_StockholdersEquityPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The authorized capital stock of the Company consists of a single class of common stock. Shares authorized were <ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquitySharesAuthorized" scale="6" unitRef="shares">100</ix:nonFraction> million as of both December 31, 2022 and 2021.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_124" id="_SignificantAccountingPoliciesTextBlock-c0_cont_123"><ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Per Share Data</span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_125" id="_SignificantAccountingPoliciesTextBlock-c0_cont_124"><ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Basic earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the weighted average number of outstanding common shares during the year. Diluted earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the number of shares outstanding under the basic calculation and adding, all dilutive securities, which consist of options. The Company has no dilutive securities as of both December 31, 2022 and 2021.</p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_126" id="_SignificantAccountingPoliciesTextBlock-c0_cont_125"><ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Accounting Standards Adopted in Fiscal 2022</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric></ix:continuation><div>

      </div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_126"><ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company did not adopt any new accounting standards during the year ended December 31, 2022. In addition, the Company has evaluated other recently issued accounting standards and does not believe that any of these standards will have a material impact on the Company&#8217;s financial statements and related disclosures as of December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;52</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">3. Transactions with Tigress and Hedge Connection</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_2" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_3" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_4" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 16, 2021, the Company entered into an agreement with Tigress, a Delaware limited liability company, and a disabled and woman-owned financial services firm. As part of the agreement, (i) Tigress transferred to the Company limited liability company membership interests representing 24% of the outstanding membership interests in Tigress; and (ii) the Company transferred to Tigress limited liability company membership interests representing 24% of the outstanding membership interests of RISE and <ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherOwnershipInterestsUnitsOutstanding" scale="0" unitRef="shares">1,449,525</ix:nonFraction> shares of the Company&#8217;s common stock. The Company&#8217;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_5" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Reorganization Agreement</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_6" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On October 18, 2022, the Company entered into a Reorganization Agreement (&#8220;Reorganization Agreement&#8221;) with Tigress whereby the Company exchanged <ix:nonFraction contextRef="c50" decimals="2" format="ixt:num-dot-decimal" name="sieb:OutstandingMembershipInterestsPercentage" scale="-2" unitRef="pure">7</ix:nonFraction>% of the outstanding membership interests in Tigress for all of Tigress&#8217; ownership interest in RISE. As of the date of this Report, the Company is currently evaluating the terms upon which it will transfer its remaining ownership of Tigress to Gloria E. Gebbia pursuant to the Reorganization Agreement.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_7" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The net loss as a result of this transaction was $<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal" scale="0" unitRef="usd">92,000</ix:nonFraction>, which is in the line item &#8220;Loss on sale of equity method investment in related parties&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_8" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Impairment</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_9" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a result of the transaction described above as well as the fact that Tigress and the financial services industry had been impacted by adverse market conditions resulting in a decline in Tigress&#8217; performance and future projections, management concluded that a triggering event had occurred and evaluated if the investment in Tigress was other than temporarily impaired. Thus, the Company performed an impairment test as of October 18, 2022, and estimated the fair value of Tigress using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies. Based upon the updated valuation, the Company recognized an impairment of $<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd">4,015,000</ix:nonFraction> which is included in line item &#8220;Impairment of equity method investment in related party&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_10" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Hedge Connection</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_11" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_12" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On January 21, 2022, RISE entered into an agreement with Hedge Connection, a Florida corporation and a woman-owned fintech company founded by Ms. Vioni that provides capital introduction software solutions for the prime brokerage industry.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_13" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to the agreement, (i) Hedge Connection transferred to the Company common stock representing <ix:nonFraction contextRef="c51" decimals="2" format="ixt:num-dot-decimal" name="sieb:IssuedAndOutstandingPercentage" scale="-2" unitRef="pure">20</ix:nonFraction>% of the outstanding post-closing issued and outstanding capitalization in Hedge Connection for a consideration of $<ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationConsiderationTransferredOther1" scale="0" unitRef="usd">600,000</ix:nonFraction>, to be paid in three installments over 180 days, as well as approximately <ix:nonFraction contextRef="c52" decimals="4" format="ixt:num-dot-decimal" name="sieb:IssuedAndOutstandingPercentage" scale="-2" unitRef="pure">3.33</ix:nonFraction>% of the issued and outstanding membership interests of RISE; (ii) the Company acquired an option from Ms. Vioni to acquire 100% of the remaining interest in Hedge Connection at fair value market at the time of the option exercise, provided such valuation of Hedge Connection is not less than $<ix:nonFraction contextRef="c53" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:FairValueHedgesAtFairValueNet" scale="6" unitRef="usd">5</ix:nonFraction> million; (iii) the Company acquired a technology license agreement from Hedge Connection to use its capital introduction software, Fintroz, for an annual license fee of $<ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="sieb:LicenseFees" scale="0" unitRef="usd">250,000</ix:nonFraction>; (iv) Ms. Vioni provided the Company with the right to appoint <ix:nonFraction contextRef="c52" decimals="0" format="ixt-sec:numwordsen" name="sieb:NumberOfBoardOfDirector" scale="0" unitRef="pure">one</ix:nonFraction> director to the Board of Directors of Hedge Connection; and (v) Ms. Vioni was appointed to the Board of Directors of RISE as well as to the position of President of RISE Prime &#8211; Capital Introduction, a division of RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;53</p>

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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_14" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Termination Agreement</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_15" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On October 18, 2022, the Company entered into a Termination Agreement (&#8220;Termination Agreement&#8221;) with Hedge Connection and Ms. Vioni. Pursuant to the Termination Agreement, the parties terminated the Purchase Agreement, dated January 21, 2022. Under the terms of the Termination Agreement, the Company re-conveyed to Hedge Connection, Hedge Connection common stock representing 20% of Hedge Connection and the related option from Ms. Vioni to acquire <ix:nonFraction contextRef="c54" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" scale="-2" unitRef="pure">100</ix:nonFraction>% of Ms. Vioni&#8217;s remaining interest in Hedge Connection in exchange for <ix:nonFraction contextRef="c50" decimals="4" format="ixt:num-dot-decimal" name="sieb:ExchangePercentage" scale="-2" unitRef="pure">3.17</ix:nonFraction>% of RISE and the cancellation of the Company&#8217;s obligation to repay the remaining $<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentDecreaseForgiveness" scale="0" unitRef="usd">250,000</ix:nonFraction> of its note payable to Hedge Connection.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_16" id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Termination Agreement also terminates the Hedge Connection technology license agreement. Pursuant to the Termination Agreement, the Company shall assign to Tigress prospective prime brokerage customers of the Company who were solicited by the Company from January 1, 2022 through the closing date of the Reorganization Agreement. In exchange, Tigress will split revenue with the Company on certain customers pursuant to the Reorganization Agreement. The revenue recorded from this agreement was immaterial for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The net loss as a result of this transaction was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal" scale="0" unitRef="usd">627,000</ix:nonFraction>, which is in the line item &#8220;Loss on sale of equity method investment in related parties&#8221; in the statements of operations. The components that resulted in the net loss of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost" scale="0" unitRef="usd">627,000</ix:nonFraction> were the writing off of the carrying value of the Company&#8217;s investment in Hedge Connection of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedAtCost" scale="0" unitRef="usd">1,020,000</ix:nonFraction>, offset by the forgiveness of the notes payable to Hedge Connection of $<ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLongTermNotesPayable" scale="0" unitRef="usd">250,000</ix:nonFraction> as well as the net return of RISE treasury stock of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd">143,000</ix:nonFraction>.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_1" escape="true" name="sieb:DisclosureOfRiseTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">4. RISE</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_2" id="sieb_DisclosureOfRiseTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the first quarter of 2022, RISE issued and Siebert sold membership interests in RISE to certain employees, directors, and affiliates of RISE and Siebert.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_3" id="sieb_DisclosureOfRiseTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">From January 1, 2022 through March 30, 2022, RISE issued 8.3% of RISE&#8217;s total issued and outstanding membership interests in exchange for a net increase in assets of $<ix:nonFraction contextRef="c56" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd">1,000,000</ix:nonFraction>. Siebert sold membership interests representing <ix:nonFraction contextRef="c56" decimals="2" format="ixt:num-dot-decimal" name="sieb:PercentageOfRemainingInterestInStockCrossPurchased" scale="-2" unitRef="pure">2</ix:nonFraction>% of RISE&#8217;s total issued and outstanding membership interests to Siebert employees and affiliates. Through March 30, 2022, Siebert continued to hold a majority ownership interest in RISE.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_4" id="sieb_DisclosureOfRiseTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On March 31, 2022, Siebert exchanged $<ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd">2,880,000</ix:nonFraction> in aggregate of notes payable to Gloria E. Gebbia for <ix:nonFraction contextRef="c57" decimals="2" format="ixt:num-dot-decimal" name="sieb:PercentageOfRemainingInterestInStockCrossPurchased" scale="-2" unitRef="pure">24</ix:nonFraction>% ownership interest in RISE. As a result of the aforementioned transactions, Siebert&#8217;s direct ownership percentage in RISE declined from <ix:nonFraction contextRef="c58" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">76</ix:nonFraction>% as of December 31, 2021 to approximately <ix:nonFraction contextRef="c59" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">44</ix:nonFraction>% as of March 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_5" id="sieb_DisclosureOfRiseTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The change in membership interest on March 31, 2022 required Siebert to reassess its interest in RISE in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) Topic 810 &#8211; Consolidation. As of March 31, 2022, Siebert determined that RISE was a VIE as the equity holders lack the characteristics of a controlling financial interest. Siebert holds a variable interest in RISE and is the primary beneficiary of RISE since it holds both the power to direct the activities of RISE that most significantly impact RISE&#8217;s economic performance, as well as the obligation to absorb losses and right to receive the returns from RISE that would be significant to RISE.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_DisclosureOfRiseTextBlock-c0_cont_6" id="sieb_DisclosureOfRiseTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Accordingly, Siebert consolidated RISE as a VIE for the period from March 31, 2022 through October 18, 2022. As a result of the transactions described in Note 3 &#8211; Transactions with Tigress and Hedge Connection, Siebert&#8217;s ownership in RISE increased to <ix:nonFraction contextRef="c60" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners" scale="-2" unitRef="pure">68</ix:nonFraction>%, and therefore Siebert continued to consolidate RISE from October 18, 2022 through December 31, 2022 under the VOE model.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="sieb_DisclosureOfRiseTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, RISE reported assets of $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DepositAssets" scale="6" unitRef="usd">1.3</ix:nonFraction> million and liabilities of $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesNoncurrent" scale="6" unitRef="usd">0.1</ix:nonFraction> million. As of December 31, 2021, RISE reported assets of $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DepositAssets" scale="6" unitRef="usd">3.3</ix:nonFraction> million and liabilities of $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesNoncurrent" scale="6" unitRef="usd">0.7</ix:nonFraction> million. There are no restrictions on the consolidated VIE&#8217;s assets.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_1" escape="true" name="us-gaap:DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">5. Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_2" id="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations consisted of the following as of the periods indicated:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_3" id="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">DTCC / OCC / NSCC <span style="font-size:6.1pt; top:-3.54pt; position:relative; ">(1)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="us-gaap:ReceivablesFromClearingOrganizations" scale="0" unitRef="usd">8,187,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="us-gaap:ReceivablesFromClearingOrganizations" scale="0" unitRef="usd">10,968,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">GSCO<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromGoldmanSachs" scale="0" unitRef="usd">31,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromGoldmanSachs" scale="0" unitRef="usd">335,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Pershing<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromPershingCapital" scale="0" unitRef="usd">96,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromPershingCapital" scale="0" unitRef="usd">1,193,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">NFS<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromNFS" scale="0" unitRef="usd">2,006,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromNFS" scale="0" unitRef="usd">974,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-deliver<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesFailedToDeliver" scale="0" unitRef="usd">3,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesFailedToDeliver" scale="0" unitRef="usd">174,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Globalshares<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromGlobalShares" scale="0" unitRef="usd">82,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueFromGlobalShares" scale="0" unitRef="usd">55,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other receivables<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-67; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesFromBrokerDealersAndClearingOrganizations" scale="0" unitRef="usd">27,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" scale="0" unitRef="usd">10,405,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" scale="0" unitRef="usd">13,726,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-receive<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueToSecuritiesFailToReceive" scale="0" unitRef="usd">396,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DueToSecuritiesFailToReceive" scale="0" unitRef="usd">254,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommissionsPayableToBrokerDealersAndClearingOrganizations" scale="0" unitRef="usd">264,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-68; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToRelatedPartiesCurrentAndNoncurrent" scale="0" unitRef="usd">660,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToRelatedPartiesCurrentAndNoncurrent" scale="0" unitRef="usd">254,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td colspan="9" style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:6.1pt; text-align:justify; text-indent:-10pt !important; padding-left:10pt !important; margin-top:9pt; margin-bottom:0pt; "><span style="top:-3.54pt; position:relative; ">(1)</span><span style="font-size:10pt; "> Depository Trust and Clearing Corporation is referred to as (&#8220;DTCC&#8221;), Options Clearing Corporation is referred to as (&#8220;OCC&#8221;), and National Securities Clearing Corporation is referred to as (&#8220;NSCC&#8221;).</span><span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;54</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_4" id="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under the DTCC shareholders&#8217; agreement, MSCO is required to participate in the DTCC common stock mandatory purchase. As of December 31, 2022 and 2021, MSCO had shares of DTCC common stock valued at approximately $<ix:nonFraction contextRef="c61" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">1,054,000</ix:nonFraction> and $<ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">905,000</ix:nonFraction>, respectively, which are included in the line item &#8220;Deposits with broker-dealers and clearing organizations&#8221; on the statements of financial condition.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_5" id="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In September 2022, MSCO and RISE entered into a clearing agreement whereby RISE would introduce clients to MSCO. As part of the agreement, RISE deposited a clearing fund escrow deposit of $<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOtherDeposits" scale="0" unitRef="usd">50,000</ix:nonFraction> to MSCO. The resulting asset of RISE and liability of MSCO are eliminated in consolidation. There was no income or expense related to this clearing relationship for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is in the process of terminating its clearing relationships with GSCO and Pershing as of December 31, 2022. As of the date of this report, the Company is no longer doing active business with these clearing vendors, and anticipates the full termination of these relationships by the end of the first quarter of 2023.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_RevenueFromContractWithCustomerTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueFromContractWithCustomerTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">6. Prepaid Service Contract</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_RevenueFromContractWithCustomerTextBlock-c0_cont_2" id="_RevenueFromContractWithCustomerTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In April 2020, the Company entered into an agreement with a technology partner in which the Company paid the technology partner $<ix:nonFraction contextRef="c64" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="6" unitRef="usd">1.0</ix:nonFraction> million and <ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" scale="0" unitRef="shares">193,906</ix:nonFraction> shares of the Company&#8217;s restricted common stock for a total of $<ix:nonFraction contextRef="c65" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:OtherPrepaidExpenseCurrent" scale="6" unitRef="usd">2.1</ix:nonFraction> million in exchange for services to develop a new client and back end interface as well as related functionalities for the Company&#8217;s key operations. In addition, the Company agreed to pay an annual license fee of $<ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="sieb:AnnualLicenseFees" scale="0" unitRef="usd">600,000</ix:nonFraction> for this software.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RevenueFromContractWithCustomerTextBlock-c0_cont_3" id="_RevenueFromContractWithCustomerTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In February 2022, the Company entered into a Consulting Services Agreement (&#8220;CSA&#8221;) with the technology partner, whereby the Company would provide certain consulting services over an 18-month period. The consulting fee income was recognized on a straight-line basis over the service period. The Company recorded a total of $<ix:nonFraction contextRef="c67" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd">1.7</ix:nonFraction> million for the year ended December 31, 2022 from the technology partner which is included in the line item &#8220;Other income&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RevenueFromContractWithCustomerTextBlock-c0_cont_4" id="_RevenueFromContractWithCustomerTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In September 2022, the Company and the technology partner mutually agreed to terminate the services being provided under both the original agreement as well as the CSA. Per the terms of the respective termination agreements, neither the Company nor the technology partner will have any further obligations to provide future services. As part of the termination, the technology partner returned <ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" scale="0" unitRef="shares">193,906</ix:nonFraction> shares of the Company&#8217;s common stock previously issued. The Company wrote off the remaining balance of the prepaid service contract of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherPrepaidExpenseCurrent" scale="0" unitRef="usd">532,000</ix:nonFraction> and the Company received $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReceivedPayment" scale="0" unitRef="usd">950,000</ix:nonFraction> which is included in the line item &#8220;Other income&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_RevenueFromContractWithCustomerTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The expense related to share-based payments to the technology partner for professional services was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForOtherLosses" scale="0" unitRef="usd">239,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForOtherLosses" scale="0" unitRef="usd">376,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively. The total expense related to the technology partner was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpensesRelatedParty" scale="0" unitRef="usd">711,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpensesRelatedParty" scale="0" unitRef="usd">959,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively, which is included in &#8220;Technology and communications&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_FairValueDisclosuresTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueDisclosuresTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">7. Fair Value Measurements</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_2" id="_FairValueDisclosuresTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_3" id="_FairValueDisclosuresTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The tables below present, by level within the fair value hierarchy, financial assets and liabilities, measured at fair value on a recurring basis for the periods indicated. As required by ASC Topic 820, financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the respective fair value measurement.</p></ix:continuation><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;55</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_4" id="_FairValueDisclosuresTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">




















            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Cash and securities segregated for regulatory purposes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">140,978,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

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               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">140,978,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">2,808,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-71; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-72; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">2,808,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="-sec-ix-hidden: hidden-fact-73; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">92,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

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               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-74; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">92,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

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               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Municipal securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-75; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">52,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-76; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">52,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-77; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">7,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-78; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">7,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">63,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">182,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-79; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">245,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">2,871,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">333,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-80; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">3,204,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">2,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-81; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-82; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">2,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">2,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-83; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-84; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">2,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities*<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">2,966,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-85; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-86; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">2,966,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-87; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">91,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-88; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">91,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-89; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">12,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-90; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">12,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">489,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">433,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-91; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">922,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">3,455,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">536,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-92; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesBorrowedFairValueDisclosure" scale="0" unitRef="usd">3,991,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-93; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">24,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-94; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">24,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-95; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">24,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-96; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" scale="0" unitRef="usd">24,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td colspan="17" style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; ">*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.<span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_5" id="_FairValueDisclosuresTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had U.S. government securities with the below market values and maturity dates:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_6" id="_FairValueDisclosuresTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:DebtSecuritiesHeldToMaturityPastDueTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">







            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Market value of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c116" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">03/23/2023</ix:nonNumeric>, <ix:nonFraction contextRef="c115" decimals="5" format="ixt:num-dot-decimal" name="us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate" scale="-2" unitRef="pure">3.750</ix:nonFraction>% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">24,768,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c118" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">05/18/2023</ix:nonNumeric>, <ix:nonFraction contextRef="c117" decimals="5" format="ixt:num-dot-decimal" name="us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate" scale="-2" unitRef="pure">2.700</ix:nonFraction>% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">9,831,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c120" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">08/31/2023</ix:nonNumeric>, <ix:nonFraction contextRef="c120" decimals="5" format="ixt:num-dot-decimal" name="sieb:CouponRatePercentage" scale="-2" unitRef="pure">1.375</ix:nonFraction>% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">9,777,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c122" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">12/31/2023</ix:nonNumeric>, <ix:nonFraction contextRef="c122" decimals="5" format="ixt:num-dot-decimal" name="sieb:CouponRatePercentage" scale="-2" unitRef="pure">0.750</ix:nonFraction>% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">62,497,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c124" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">01/31/2024</ix:nonNumeric>, <ix:nonFraction contextRef="c124" decimals="5" format="ixt:num-dot-decimal" name="sieb:CouponRatePercentage" scale="-2" unitRef="pure">0.875</ix:nonFraction>% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">23,995,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c126" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">05/31/2024</ix:nonNumeric>, <ix:nonFraction contextRef="c126" decimals="5" format="ixt:num-dot-decimal" name="sieb:CouponRatePercentage" scale="-2" unitRef="pure">2.500</ix:nonFraction>% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">9,707,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing <ix:nonNumeric contextRef="c128" format="ixt:date-month-day-year" name="us-gaap:DebtInstrumentMaturityDate">08/15/2024</ix:nonNumeric>, <ix:nonFraction contextRef="c128" decimals="5" format="ixt:num-dot-decimal" name="sieb:CouponRatePercentage" scale="-2" unitRef="pure">0.375</ix:nonFraction>% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">2,808,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued interest<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">404,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Market value of investment in U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityOwnedNotReadilyMarketableFairValue" scale="0" unitRef="usd">143,787,000</ix:nonFraction><span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;56</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_7" id="_FairValueDisclosuresTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets Measured at Fair Value on a Non-Recurring Basis</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_8" id="_FairValueDisclosuresTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table represents information for assets measured at fair value on a nonrecurring basis and display the carrying value after measurement as of the periods indicated. The fair value measurement is nonrecurring as these assets are measured at fair value only when there is a triggering event (e.g., an evidence of impairment). Assets included in the table are those that were impaired during the respective reporting periods and that are still held as of the reporting date. The estimated fair values for these amounts were determined using significant unobservable inputs (Level 3).<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_9" id="_FairValueDisclosuresTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">










            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="5" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2022</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:EquityMethodInvestmentInRelatedParty1" scale="0" unitRef="usd">2,584,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_10" id="_FairValueDisclosuresTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">As a result of the transaction discussed Note 3 &#8211; Transactions with Tigress and Hedge Connection, the Company recognized an impairment charge for its investment in Tigress of approximately $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssetImpairmentCharges" scale="0" unitRef="usd">4,015,000</ix:nonFraction> for the year ended December 31, 2022. The fair value of the Company&#8217;s investment in Tigress was determined using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach, the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_11" id="_FairValueDisclosuresTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets and Liabilities Not Carried at Fair Value</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_12" id="_FairValueDisclosuresTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following represents financial instruments in which the ending balances as of December 31, 2022 and 2021 are not carried at fair value in the statements of financial condition:<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_13" id="_FairValueDisclosuresTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Short-term financial instruments: The carrying value of short-term financial instruments, including cash and cash equivalents as well as cash and securities segregated for regulatory purposes, are recorded at amounts that approximate the fair value of these instruments. These financial instruments generally expose the Company to limited credit risk and have no stated maturities or have short-term maturities and carry interest rates that approximate market rates. Securities segregated for regulatory purposes consist solely of U.S. government securities and are included in the fair value hierarchy table above. Cash and cash equivalents and cash and securities segregated for regulatory purposes are classified as level 1.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_14" id="_FairValueDisclosuresTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables and other assets: Receivables from customers, receivables from non-customers, receivables from and deposits with broker-dealers and clearing organizations, other receivables, prepaid service contract, and prepaid expenses and other assets are recorded at amounts that approximate fair value and are classified as level 2 under the fair value hierarchy. The Company may hold cash equivalents related to rent deposits in prepaid expenses and other assets that are categorized as level 2 under the fair value hierarchy.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_15" id="_FairValueDisclosuresTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities borrowed and securities loaned: Securities borrowed and securities loaned are recorded at amounts which approximate fair value and are primarily classified as level 2 under the fair value hierarchy. The Company&#8217;s securities borrowed and securities loaned balances represent amounts of equity securities borrow and loan contracts and are marked-to-market daily in accordance with standard industry practices which approximate fair value.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_16" id="_FairValueDisclosuresTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payables: Payables to customers, payables to non-customers, drafts payable, payables to broker-dealers and clearing organizations, accounts payable and accrued liabilities, and taxes payable are recorded at amounts that approximate fair value due to their short-term nature and are classified as level 2 under the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;57</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_17" id="_FairValueDisclosuresTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Notes payable &#8211; related party: The carrying amount of the notes payable &#8211; related party approximates fair value due to the relative short-term nature of the borrowing. Under the fair value hierarchy, the notes payable &#8211; related party is classified as level 2.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_18" id="_FairValueDisclosuresTextBlock-c0_cont_17"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Deferred contract incentive: The carrying amount of the deferred contract incentive approximates fair value due to the relative short-term nature of the liability. Under the fair value hierarchy, the deferred contract incentive is classified as level 2.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FairValueDisclosuresTextBlock-c0_cont_19" id="_FairValueDisclosuresTextBlock-c0_cont_18"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Long-term debt: The carrying amount of the loan and mortgage with East West Bank approximates fair value as they reflect terms that approximate current market terms for similar arrangements. Under the fair value hierarchy, the loan and mortgage are classified as level 2.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_FairValueDisclosuresTextBlock-c0_cont_19"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Investments, cost: The Company&#8217;s non-marketable equity securities are investments in privately held companies without readily determinable market values. Due to the absence of quoted market prices, the inherent lack of liquidity and the fact that inputs used to measure fair value are unobservable and require management&#8217;s judgment. As there is no readily determinable fair value, the carrying amount of these investments minus impairment approximates the fair value. The cost will be adjusted upwards or downwards in accordance with observable market transactions and is recorded in the line item &#8220;Other general and administrative&#8221; in the statements of operations. Under the fair value hierarchy, the investments, cost is classified as level 3.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">8. Property, Office Facilities, and Equipment, Net</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Property, office facilities, and equipment consisted of the following as of the periods indicated:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Property<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:PropertyGross" scale="0" unitRef="usd">6,815,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:PropertyGross" scale="0" unitRef="usd">6,815,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Office facilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:OfficeFacilitiesGross" scale="0" unitRef="usd">2,616,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:OfficeFacilitiesGross" scale="0" unitRef="usd">1,608,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MachineryAndEquipmentGross" scale="0" unitRef="usd">674,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MachineryAndEquipmentGross" scale="0" unitRef="usd">413,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">10,105,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">8,836,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated depreciation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">1,777,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">1,373,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">8,328,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">7,463,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_4" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Total depreciation expense for property, office facilities, and equipment was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">404,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">410,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_5" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Miami Office Building</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_6" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On December 30, 2021, the Company purchased the Miami office building located at 653 Collins Ave, Miami Beach, FL (&#8220;Miami office building&#8221;). The Miami office building contains approximately 12,000 square feet of office space and will serve as a primary operating center of the Company.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, no depreciation expense was recorded for the Miami office building. Depreciation expense will commence when the build out of the Miami office building is completed and placed in service, which is expected to occur in the first quarter of 2023. The Company invested $<ix:nonFraction contextRef="c129" decimals="0" format="ixt:num-dot-decimal" name="sieb:BuildOutExpense" scale="0" unitRef="usd">985,000</ix:nonFraction> and $<ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="sieb:BuildOutExpense" scale="0" unitRef="usd">0</ix:nonFraction> in the years ended December 31, 2022 and 2021, respectively, to build out the Miami office building.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;58</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">9. Software, Net</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_2" id="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Software consisted of the following as of the periods indicated:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_3" id="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="sieb:ScheduleOfSoftwareTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c131" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">763,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">763,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c133" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">3,342,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">2,512,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">4,105,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareGross" scale="0" unitRef="usd">3,275,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c131" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">763,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">763,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c133" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">2,351,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization" scale="0" unitRef="usd">1,760,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareNet" scale="0" unitRef="usd">991,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareNet" scale="0" unitRef="usd">752,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_4" id="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">In the fourth quarter of 2022, the Company partnered with a technology partner to develop a new retail trading platform for the Company&#8217;s customers and integrate the trading platform into the Company&#8217;s operations. The total software development work related to this project was $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" scale="0" unitRef="usd">241,000</ix:nonFraction> for the year ended December 31, 2022. Amortization expense will commence when the retail trading platform is launched and placed into service, which is expected to occur in the second quarter of 2023.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Total amortization of software was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">590,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">925,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, <ix:nonNumeric contextRef="c0" name="sieb:FutureAmortizationDescription">the Company estimates future amortization of software assets of $429,000, $336,000, $197,000, and $29,000, in the years ended December 31, 2023, 2024, 2025, and 2026, respectively.</ix:nonNumeric><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">10. Leases</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_2" id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, all of the Company&#8217;s leases are classified as operating and primarily consist of office space leases expiring in 2023 through 2027. The Company elected not to include short-term leases (i.e., leases with initial terms of less than twelve months), or equipment leases (deemed immaterial) on the statements of financial condition. The Company leases some miscellaneous office equipment, but they are immaterial and therefore the Company records the costs associated with this office equipment on the statements of operations rather than capitalizing them as lease right-of-use assets. The balance of the lease right-of-use assets and lease liabilities are displayed on the statements of financial condition and the below tables display further detail on the Company&#8217;s leases.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_3" id="_LesseeOperatingLeasesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="sieb:ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">











            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Lease Term and Discount Rate</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average remaining lease term &#8211; operating leases </p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">(in years)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c3" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.7</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c4" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.9</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average discount rate &#8211; operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">5.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">5.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span><span class="swap" style="font-size:12pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">&#160;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_4" id="_LesseeOperatingLeasesTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:LeaseCostTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseCost" scale="0" unitRef="usd">1,299,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseCost" scale="0" unitRef="usd">1,653,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Short-term lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermLeaseCost" scale="0" unitRef="usd">366,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermLeaseCost" scale="0" unitRef="usd">97,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Variable lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:VariableLeaseCost" scale="0" unitRef="usd">290,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:VariableLeaseCost" scale="0" unitRef="usd">180,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Rent and occupancy<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">1,955,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">1,930,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash paid for amounts included in the measurement of lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating cash flows from operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">1,380,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">1,665,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease right-of-use assets obtained in exchange for new lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" scale="0" unitRef="usd">888,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" scale="0" unitRef="usd">1,966,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;59</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_5" id="_LesseeOperatingLeasesTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Lease Commitments</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_6" id="_LesseeOperatingLeasesTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future annual minimum payments for operating leases with initial terms of greater than one year as of December 31, 2022 were as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" scale="0" unitRef="usd">1,246,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears" scale="0" unitRef="usd">588,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears" scale="0" unitRef="usd">450,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedFourYears" scale="0" unitRef="usd">234,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2027<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedFiveYears" scale="0" unitRef="usd">48,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Remaining balance of lease payments<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LessorOperatingLeasePaymentsToBeReceived" scale="0" unitRef="usd">2,566,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Less: Difference between undiscounted cash flows and discounted cash flows<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd">163,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd">2,403,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">11. Equity Method Investments in Related Parties</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_2" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_3" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s investment in Tigress is accounted for under the equity method of accounting. In determining whether the investment in Tigress should be accounted for under the equity method of accounting, the Company considered the guidance under ASC 323, Investments &#8211; Equity Method and Joint Ventures. Prior to the Reorganization Agreement, the Company maintained <ix:nonFraction contextRef="c135" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">24</ix:nonFraction>% ownership interest in Tigress, which represented a significant ownership level, the Company and Tigress had common representation on their respective Board of Directors, and certain employees of Tigress were also employees of RISE. Based on these criteria, the Company determined that it was able to exercise significant influence over Tigress, and therefore the equity method of accounting applied for this investment.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_4" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">After the Reorganization Agreement, the Company owned <ix:nonFraction contextRef="c136" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure">17</ix:nonFraction>% of Tigress. The Company concluded that it still had significant influence over Tigress due to the representation of Gloria E. Gebbia on the Board of Directors of Tigress. Therefore, the Company continues to account for this investment under the equity method of accounting as of December 31, 2022.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_5" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under the equity method, the Company recognizes its share of Tigress&#8217; income or loss in the line item &#8220;Earnings of equity method investment in related parties&#8221; in the statements of operations. The Company has elected to classify distributions received from equity method investees using the cumulative earnings approach. The loss recognized from the Company&#8217;s investment in Tigress was $16,000 for the year ended December 31, 2022. The earnings recognized from the Company&#8217;s investment in Tigress was $172,000 for the year ended December 31, 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_6" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company received cash distributions from Tigress of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReceivedCashDistributions" scale="0" unitRef="usd">259,000</ix:nonFraction> for the year ended December 31, 2022. The Company did not receive any cash distributions from Tigress in 2021; however, RISE made a distribution of $<ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="sieb:ReceivedCashDistributions" scale="0" unitRef="usd">156,000</ix:nonFraction> to Siebert in 2021 in lieu of a corresponding distribution from Tigress. As of December 31, 2022 and 2021, the carrying amount of the investment in Tigress was $<ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="sieb:InvestmentCarryingAmount" scale="0" unitRef="usd">2,584,000</ix:nonFraction> and $<ix:nonFraction contextRef="c139" decimals="0" format="ixt:num-dot-decimal" name="sieb:InvestmentCarryingAmount" scale="0" unitRef="usd">8,156,000</ix:nonFraction>, respectively. There were no events or circumstances suggesting the carrying amount of the investment was impaired as of December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;60</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_7" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Below is a table showing the summary from the consolidated statements of operations and financial condition for Tigress for the periods indicated (unaudited):<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_8" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsTextBlock-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Revenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd">8,432,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd">15,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Operating income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="sieb:OperatingIncomeloss" scale="0" unitRef="usd">132,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="sieb:OperatingIncomeloss" scale="0" sign="-" unitRef="usd">4,800,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest" scale="0" sign="-" unitRef="usd">132,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest" scale="0" unitRef="usd">4,800,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_9" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_8"><ix:continuation id="_EquityMethodInvestmentsTextBlock-c0_cont_1"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">8,169,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">10,793,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilities" scale="0" unitRef="usd">5,301,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilities" scale="0" unitRef="usd">6,096,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stockholders&#8217; Equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd">2,868,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd">4,697,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:continuation></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_10" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Hedge Connection</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_11" id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Prior to the Termination Agreement, the Company determined that it was able to exercise significant influence over Hedge Connection as the Company had a significant level of ownership and had the right to appoint a director to Hedge Connection&#8217;s Board of Directors. As such, the equity method of accounting applied for this investment, and the Company recognized $20,000 from its investment in Hedge Connection during the year ended December 31, 2022, which is in the line item &#8220;Earnings of equity method investment in related parties&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_EquityMethodInvestmentsDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company did not receive any cash distributions from Hedge Connection for the year ended December 31, 2022. As of December 31, 2022 and 2021, the carrying amount of the investment in Hedge Connection was both $<ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" name="sieb:InvestmentCarryingAmount" scale="0" unitRef="usd">0</ix:nonFraction>.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_InvestmentTextBlock-c0_cont_1" escape="true" name="us-gaap:InvestmentTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">12. Investments, Cost</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_2" id="_InvestmentTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">OpenHand</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_3" id="_InvestmentTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_4" id="_InvestmentTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On January 31, 2021, the Company and OpenHand entered into a stock purchase agreement whereby the Company acquired an interest of <span style="font-size:10pt; "><ix:nonFraction contextRef="c145" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" scale="-2" unitRef="pure">5</ix:nonFraction></span>% of OpenHand common stock for consideration of a total of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:BusinessCombinationConsiderationTransferred1" scale="0" unitRef="usd">2,231,000</ix:nonFraction></span> consisting of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireBusinessesGross" scale="0" unitRef="usd">850,000</ix:nonFraction></span> in cash and <span style="font-size:10pt; "><ix:nonFraction contextRef="c147" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesRestrictedStock" scale="0" unitRef="shares">329,654</ix:nonFraction></span> restricted shares of the Company&#8217;s common stock valued at $<span style="font-size:10pt; "><ix:nonFraction contextRef="c148" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValueOutstanding" scale="0" unitRef="usd">1,381,000</ix:nonFraction></span> or $<span style="font-size:10pt; "><ix:nonFraction contextRef="c148" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockNoParValue" scale="0" unitRef="usdPershares">4.19</ix:nonFraction></span> per share. The Company&#8217;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. </p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_5" id="_InvestmentTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The value of the Company&#8217;s restricted stock was determined using the thirty-day trading average. The Company agreed to register the shares issued to OpenHand by filing a selling shareholder registration statement. The Company also received an option to purchase an additional <span style="font-size:10pt; "><ix:nonFraction contextRef="c149" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedPercentOfNetAssets" scale="-2" unitRef="pure">7.5</ix:nonFraction></span>% of OpenHand for approximately $<span style="font-size:10pt; "><ix:nonFraction contextRef="c147" decimals="-5" format="ixt:num-dot-decimal" name="sieb:PurchaseAnAdditionalOption" scale="6" unitRef="usd">4.5</ix:nonFraction></span> million, based upon a $<span style="font-size:10pt; "><ix:nonFraction contextRef="c147" decimals="-6" format="ixt:num-dot-decimal" name="sieb:ValuationOfOpenhand" scale="6" unitRef="usd">60</ix:nonFraction></span> million valuation of OpenHand. This option expires <span style="font-size:10pt; ">18</span> months after the launch of the OpenHand platform.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_6" id="_InvestmentTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Termination Agreement</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_7" id="_InvestmentTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On August 18, 2021, the Company and OpenHand agreed to terminate their working relationship. In connection therewith, the Company and OpenHand amended and restated their January 31, 2021 stock purchase agreement to provide that the Company would pay $<span style="font-size:10pt; "><ix:nonFraction contextRef="c147" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireBusinessesGross" scale="0" unitRef="usd">850,000</ix:nonFraction></span> in cash in exchange for <span style="font-size:10pt; "><ix:nonFraction contextRef="c146" decimals="INF" format="ixt:num-dot-decimal" name="sieb:ExchangeOfOutstandingCommonStockPercentage" scale="-2" unitRef="pure">2</ix:nonFraction></span>% of the outstanding common stock of OpenHand as of January 31, 2021, and receive a <span style="font-size:10pt; ">15</span>-month option to purchase an additional <span style="font-size:10pt; "><ix:nonFraction contextRef="c150" decimals="INF" format="ixt:num-dot-decimal" name="sieb:PercentageOfOutstandingCommonStock" scale="-2" unitRef="pure">2</ix:nonFraction></span>% of the outstanding common stock of OpenHand at an exercise price equal to a company valuation of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c150" decimals="-5" format="ixt:num-dot-decimal" name="sieb:ValuationOfOpenhand" scale="6" unitRef="usd">42.5</ix:nonFraction></span> million. The parties agreed to rescind OpenHand&#8217;s purchase of the <span style="font-size:10pt; "><ix:nonFraction contextRef="c151" decimals="0" format="ixt:num-dot-decimal" name="sieb:PurchaseOfRestrictedShares" scale="0" unitRef="shares">329,654</ix:nonFraction></span> restricted shares of the Company&#8217;s common stock. </p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_8" id="_InvestmentTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">No value was attributed to the option because it was not a derivative and there were no transaction costs associated with this option, and the option expired in November 2022.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_InvestmentTextBlock-c0_cont_9" id="_InvestmentTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The investment does not have a readily determinable fair value since OpenHand is a private company and its shares are not publicly traded. The Company made an accounting policy election to measure this investment at cost less any impairment adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.</p></ix:continuation><div>

      </div><ix:continuation id="_InvestmentTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2021, there was a loss on sale of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c151" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfProject" scale="0" unitRef="usd">63,000</ix:nonFraction></span> as a result of the August 18, 2021 amendment which is included in the line item &#8220;Other general and administrative&#8221; on the statements of operations. As of both December 31, 2022 and 2021, the carrying value of the Company&#8217;s investment in OpenHand was $<ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Investments" scale="0" unitRef="usd"><ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Investments" scale="0" unitRef="usd">850,000</ix:nonFraction></ix:nonFraction>, and management concluded that the Company&#8217;s investment in OpenHand is not impaired and that no additional events or changes in circumstances were identified that could have a significant effect on the original valuation of the investment.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;61</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
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      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="_LongTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:LongTermDebtTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">13. Long-Term Debt</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_2" id="_LongTermDebtTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Mortgage with East West Bank</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_3" id="_LongTermDebtTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_4" id="_LongTermDebtTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On December 30, 2021, the Company purchased the Miami office building for approximately $<ix:nonFraction contextRef="c154" decimals="-5" format="ixt:num-dot-decimal" name="sieb:AcquiredCommercialOfficeBuildingAndAssociatedProperty" scale="6" unitRef="usd">6.8</ix:nonFraction> million, which was partially financed through a <ix:nonNumeric contextRef="c155" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">ten year</ix:nonNumeric> mortgage with East West Bancorp, Inc. (&#8220;East West Bank&#8221;). The mortgage was for approximately $<ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:MortgageLoansInProcessOfForeclosureAmount" scale="6" unitRef="usd">4</ix:nonFraction> million with a commitment for another $<ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount" scale="0" unitRef="usd">338,000</ix:nonFraction> to finance part of the build out of the Miami office building. The Company has utilized its commitment of $<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="sieb:UnusedCommitmen" scale="0" unitRef="usd">338,000</ix:nonFraction> as of December 31, 2022.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_5" id="_LongTermDebtTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under the mortgage are secured by a lien on the Miami office building and the term of the loan is ten years. <ix:nonNumeric contextRef="c158" name="us-gaap:LineOfCreditFacilityInterestRateDescription"><span style="font-size:10pt; ">The repayment schedule will utilize a 30-year amortization period, with a balloon on the remaining amount due at the end of ten years.</span></ix:nonNumeric> The interest rate is <span style="font-size:10pt; "><ix:nonFraction contextRef="c158" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityInterestRateDuringPeriod" scale="-2" unitRef="pure">3.6</ix:nonFraction></span>% for the first 7 years, and thereafter the interest rate shall be at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than <span style="font-size:10pt; "><ix:nonFraction contextRef="c158" decimals="INF" format="ixt:num-dot-decimal" name="sieb:InterestRateLineOfCredit" scale="-2" unitRef="pure">3.6</ix:nonFraction></span>%. As part of the agreement, the Company must maintain a debt service coverage ratio of <span style="font-size:10pt; "><ix:nonFraction contextRef="c159" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:RatioOfIndebtednessToNetCapital1" scale="0" unitRef="pure">1.4</ix:nonFraction></span> to 1. The loan is subject to a prepayment penalty over the first five years which is calculated as a percentage of the principal amount outstanding at the time of prepayment. <ix:nonNumeric contextRef="c158" name="us-gaap:DebtInstrumentCovenantDescription"><span style="font-size:10pt; ">This percentage is 5% in the first year and decreases by 1% each year thereafter, with the prepayment penalty ending after 5 years.</span></ix:nonNumeric> As of December 31, 2022, the Company was in compliance with all of its covenants related to this agreement. </p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_6" id="_LongTermDebtTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Remaining Payments</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_7" id="_LongTermDebtTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future remaining annual minimum principal payments for the mortgage with East West Bank as of December 31, 2022 were as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_8" id="_LongTermDebtTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_ContractualObligationFiscalYearMaturityScheduleTableTextBlock-c0_cont_1" escape="true" name="srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock"><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo" scale="0" unitRef="usd">75,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree" scale="0" unitRef="usd">84,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour" scale="0" unitRef="usd">88,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive" scale="0" unitRef="usd">91,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Thereafter<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" scale="0" unitRef="usd">4,048,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebt" scale="0" unitRef="usd">4,386,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_9" id="_LongTermDebtTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The interest expense related to this mortgage was $<ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPayableCurrentAndNoncurrent" scale="0" unitRef="usd">143,000</ix:nonFraction> and $<ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPayableCurrentAndNoncurrent" scale="0" unitRef="usd">0</ix:nonFraction> for the years ended December 31, 2022, and 2021, respectively. As of December 31, 2022, the interest rate for this mortgage was <ix:nonFraction contextRef="c162" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityInterestRateDuringPeriod" scale="-2" unitRef="pure">3.6</ix:nonFraction>%.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_10" id="_LongTermDebtTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Loan with East West Bank</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_11" id="_LongTermDebtTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_12" id="_LongTermDebtTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On July 22, 2020, the Company entered into a loan and security agreement with East West Bank. In accordance with the terms of this agreement, the Company had the ability to borrow term loans in an aggregate principal amount not to exceed $<span style="font-size:10pt; "><ix:nonFraction contextRef="c163" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" scale="6" unitRef="usd">10</ix:nonFraction></span> million during the two-year period after July 22, 2020. The Company originally borrowed approximately $<ix:nonFraction contextRef="c159" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount" scale="6" unitRef="usd">5.0</ix:nonFraction> million and had an outstanding balance of $<ix:nonFraction contextRef="c159" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebt" scale="6" unitRef="usd">2.7</ix:nonFraction> million as of December 31, 2022. The Company&#8217;s ability to borrow an additional $5.0 million available on its loan with East West Bank expired on July 22, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_13" id="_LongTermDebtTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under the agreement are secured by a lien on all of the Company&#8217;s cash, dividends, stocks and other monies and property from time to time received or receivable in exchange for the Company&#8217;s equity interests in and any other rights to payment from the Company&#8217;s subsidiaries; any deposit accounts into which the foregoing is deposited and all substitutions, products, proceeds (cash and non-cash) arising out of any of the foregoing. Each term loan will have a term of <span style="font-size:10pt; "><ix:nonNumeric contextRef="c164" continuedAt="_DebtInstrumentTerm-c164_cont_1" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">four</ix:nonNumeric><ix:continuation id="_DebtInstrumentTerm-c164_cont_1"> years</ix:continuation>,</span> beginning when the draw is made. The repayment schedule will utilize a five-year (60 month) amortization period, with a balloon on the remaining amount due at the end of <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-97">four</span> years</span>. </p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_14" id="_LongTermDebtTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c164" name="us-gaap:LineOfCreditFacilityInterestRateDescription">Term loans made pursuant to the agreement shall bear interest at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than 3.25%.</ix:nonNumeric><span style="font-size:10pt; "> In addition to the foregoing, on the date that each term loan is made, the Company shall pay to the lender an origination fee equal to </span><ix:nonFraction contextRef="c164" decimals="INF" format="ixt:num-dot-decimal" name="sieb:OriginationFee" scale="-2" unitRef="pure">0.25</ix:nonFraction><span style="font-size:10pt; ">% of the principal amount of such term loan. Pursuant to the loan agreement, the Company paid all lender expenses in connection with the loan agreement.</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_15" id="_LongTermDebtTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">This agreement contains certain financial and non-financial covenants. The financial covenants are that the Company must maintain a debt service coverage ratio of <span style="font-size:10pt; ">1.35</span> to 1, an effective tangible net worth of a minimum of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c165" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:MinimumNetWorthRequiredForCompliance" scale="6" unitRef="usd">25</ix:nonFraction></span> million, and MSCO must maintain a net capital ratio that is not less than <span style="font-size:10pt; "><ix:nonFraction contextRef="c164" decimals="INF" format="ixt:num-dot-decimal" name="sieb:NetCapitalRatio" scale="-2" unitRef="pure">10</ix:nonFraction></span>% of aggregate debit items. <ix:nonNumeric contextRef="c164" name="us-gaap:DebtInstrumentCovenantDescription"><span style="font-size:10pt; ">Certain other non-financial covenants include that the Company must promptly notify East West Bank of the creation or acquisition of any subsidiary that at any time owns assets with a value of $100,000 or greater.</span></ix:nonNumeric> As of December 31, 2022, the Company was in compliance with all its covenants related to this agreement. </p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;62</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_16" id="_LongTermDebtTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In addition, the Company&#8217;s obligations under the agreement are guaranteed pursuant to a guarantee agreement by and among,&#160;John&#160;J.&#160;Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Living Trust, U/D/T December 8, 1994 (&#8220;John and Gloria Gebbia Trust&#8221;).</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_17" id="_LongTermDebtTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Remaining Payments</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_18" id="_LongTermDebtTextBlock-c0_cont_17"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future remaining annual minimum principal payments for the loan with East West Bank as of December 31, 2022 were as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_19" id="_LongTermDebtTextBlock-c0_cont_18"><ix:continuation id="_ContractualObligationFiscalYearMaturityScheduleTableTextBlock-c0_cont_1"><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo" scale="0" unitRef="usd">998,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree" scale="0" unitRef="usd">1,661,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebt" scale="0" unitRef="usd">2,659,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:continuation></ix:continuation>
      </div><div>

      </div><ix:continuation id="_LongTermDebtTextBlock-c0_cont_19"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The interest expense related to the loan was $<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">144,000</ix:nonFraction></span> and $<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">138,000</ix:nonFraction></span> for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the interest rate for this loan was <ix:nonFraction contextRef="c166" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityInterestRateDuringPeriod" scale="-2" unitRef="pure">7.5</ix:nonFraction>%.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_ShortTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:ShortTermDebtTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">14. Notes Payable - Related Party</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_ShortTermDebtTextBlock-c0_cont_2" id="_ShortTermDebtTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During 2022 the Company had notes payable to Gloria E. Gebbia and Hedge Connection of $<ix:nonFraction contextRef="c169" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="6" unitRef="usd">3</ix:nonFraction> million and $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd">600,000</ix:nonFraction>, respectively; however, as of December 31, 2022, the Company had no outstanding balance on these notes payables.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_ShortTermDebtTextBlock-c0_cont_3" id="_ShortTermDebtTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, the Company had various notes payable to Gloria E. Gebbia, the details of which are presented below:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_ShortTermDebtTextBlock-c0_cont_4" id="_ShortTermDebtTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDebtTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">













            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Description</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Issuance Date</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Face Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Unpaid Principal </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due December 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c173" format="ixt:date-monthname-day-year-en" id="ix_2_fact" name="us-gaap:DebtInstrumentIssuanceDate1">December 30, 2021</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">2,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">2,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due June 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c175" format="ixt:date-monthname-day-year-en" id="ix_3_fact" name="us-gaap:DebtInstrumentIssuanceDate1">December 31, 2021</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" id="ix_4_fact" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">2,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">2,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due November 30, 2022***<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><ix:nonNumeric contextRef="c177" format="ixt:date-monthname-day-year-en" id="ix_5_fact" name="us-gaap:DebtInstrumentIssuanceDate1">November 30, 2020</ix:nonNumeric><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" id="ix_6_fact" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">3,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" id="ix_7_fact" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">3,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Notes payable &#8211; related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">7,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">7,000,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_ShortTermDebtTextBlock-c0_cont_5" id="_ShortTermDebtTextBlock-c0_cont_4"><ix:continuation continuedAt="_ScheduleOfDebtTableTextBlock-c0_cont_2" id="_ScheduleOfDebtTableTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">**<ix:footnote id="ix_1_footnote" xml:lang="en-US">On March 31, 2022, $<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd">2,880,000</ix:nonFraction> in aggregate of notes payable to Gloria E. Gebbia was exchanged for <ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure">24</ix:nonFraction>% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.</ix:footnote></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation continuedAt="_ShortTermDebtTextBlock-c0_cont_6" id="_ShortTermDebtTextBlock-c0_cont_5"><ix:continuation id="_ScheduleOfDebtTableTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">***<ix:footnote id="ix_2_footnote" xml:lang="en-US">This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#8217;s calculation of net capital and the capital requirements under FINRA and SEC regulations. <span style="font-size:10pt; ">On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.</span></ix:footnote></p></ix:continuation></ix:continuation><div>

      </div><ix:continuation id="_ShortTermDebtTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s interest expense for these notes payable for the years ended December 31, 2022 and 2021 was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd">151,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd">206,000</ix:nonFraction>, respectively. The Company&#8217;s interest payable related to these notes payable was $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd">0</ix:nonFraction></ix:nonFraction> as of both December 31, 2022 and 2021.</p></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;63</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="sieb_DeferredContractIncentiveTextBlock-c0_cont_1" escape="true" name="sieb:DeferredContractIncentiveTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">15. Deferred Contract Incentive</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="sieb_DeferredContractIncentiveTextBlock-c0_cont_2" id="sieb_DeferredContractIncentiveTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of their arrangement for an additional <span style="font-size:10pt; ">four-year</span> period commencing on August 1, 2021 and ending July 31, 2025.
      </p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_DeferredContractIncentiveTextBlock-c0_cont_3" id="sieb_DeferredContractIncentiveTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of this agreement, the Company received a one-time business development credit of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c179" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:BusinessDevelopment" scale="6" unitRef="usd">3</ix:nonFraction></span> million from NFS, and NFS will pay the Company <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="sieb:NumberOfAnnualCredits" scale="0" unitRef="pure">four</ix:nonFraction> annual credits of $<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:AnnualCredits" scale="0" unitRef="usd">100,000</ix:nonFraction></span>, which are recorded in the line item &#8220;Deferred contract incentive&#8221; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. <ix:nonNumeric contextRef="c0" name="sieb:BusinessDevelopmentDescription">The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations. The amendment also provides for an early termination fee if the Company chooses to end its agreement before the end of the contract term.</ix:nonNumeric> </p></ix:continuation><div>

      </div><ix:continuation id="sieb_DeferredContractIncentiveTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In relation to this agreement, the Company recognized $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ContraExpense" scale="0" unitRef="usd">850,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:ContraExpense" scale="0" unitRef="usd">354,000</ix:nonFraction> in contra expense for the years ended December 31, 2022, and 2021, respectively. The balance of the deferred contract incentive was approximately $<ix:nonFraction contextRef="c180" decimals="-5" format="ixt:num-dot-decimal" name="sieb:DeferredContractIncentive" scale="6" unitRef="usd">2.0</ix:nonFraction> million and $<ix:nonFraction contextRef="c181" decimals="-5" format="ixt:num-dot-decimal" name="sieb:DeferredContractIncentive" scale="6" unitRef="usd">2.7</ix:nonFraction> million as of December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_1" escape="true" name="sieb:PrincipalTransactionsAndProprietaryTradingTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">16. Principal Transactions and Proprietary Trading</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_2" id="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In 2022 the Company invested in treasury bill and treasury notes, which are primarily in the line item &#8220;Cash and securities segregated for regulatory purposes&#8221; on the statements of financial condition, in order to enhance its yield on its excess 15c3-3 deposits. During 2022, there was an increase in U.S. government securities yields, which created an unrealized loss of approximately $<ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:UnrealizedGainLossOnEnergyContracts" scale="6" unitRef="usd">3.9</ix:nonFraction> million on the Company&#8217;s U.S. government securities portfolio for the year ended December 31, 2022. The aggregate unrealized loss on the portfolio will be returned over the duration of the government securities, at a point no later than the maturity of the securities. The maturities of the government securities are primarily in 2023 and the latest maturity is August 2024.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_3" id="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table represents the detail related to principal transactions and proprietary trading.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation id="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="sieb:ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">














            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td colspan="10" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(Year over</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Decrease)</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Realized and unrealized gain on primarily riskless principal transactions<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalInvestmentGainsLosses" scale="0" unitRef="usd">7,643,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalInvestmentGainsLosses" scale="0" unitRef="usd">15,675,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalInvestmentGainsLosses" scale="0" sign="-" unitRef="usd">8,032,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Unrealized loss on portfolio of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities" scale="0" unitRef="usd">3,900,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities" scale="0" unitRef="usd">28,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities" scale="0" unitRef="usd">3,872,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Total Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalTransactionsRevenue" scale="0" unitRef="usd">3,743,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalTransactionsRevenue" scale="0" unitRef="usd">15,647,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrincipalTransactionsRevenue" scale="0" sign="-" unitRef="usd">11,904,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="sieb_SoftDollarArrangementTextBlock-c0_cont_1" escape="true" name="sieb:SoftDollarArrangementTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">17. Soft Dollar Arrangement</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="sieb_SoftDollarArrangementTextBlock-c0_cont_2" id="sieb_SoftDollarArrangementTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For certain clients of RISE, the Company had soft dollar and commission sharing arrangements with customers that fall both within, and outside of, the safe harbor provisions of Rule 28(e) of the Securities Exchange Act of 1934 ("Rule 28(e)"), as amended. These soft dollar arrangements were determined to be a separate performance obligation that should be allocated a portion of the transaction price.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_SoftDollarArrangementTextBlock-c0_cont_3" id="sieb_SoftDollarArrangementTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under these arrangements, the Company charged additional dollars on customer trades and used these fees to pay third parties for research, brokerage services, market data, and related expenses (&#8220;research services&#8221;) on behalf of clients. The Company was an agent in these arrangements, as it did not control the research services before they were transferred to the customer. As such, the revenue from these agreements were recognized net of cost in the line item &#8220;Commissions and fees&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="sieb_SoftDollarArrangementTextBlock-c0_cont_4" id="sieb_SoftDollarArrangementTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company paid client expenses of approximately $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherExpenses" scale="0" unitRef="usd">8,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherExpenses" scale="0" unitRef="usd">625,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively. The Company did not have an outstanding receivable or payable as of December 31, 2022 related to these arrangements.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="sieb_SoftDollarArrangementTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of both December 31, 2022 and 2021, no allowance for uncollectible commissions was necessary as the Company believes all commissions receivable will be realized.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="sieb_ReferralFeesTextBlock-c0_cont_1" escape="true" name="sieb:ReferralFeesTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">18. Referral Fees</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation id="sieb_ReferralFeesTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In relation to the operations of RISE, the Company had agreements with various third parties to share commissions and pay fees as defined in the respective agreements. These expenses were approximately $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostAndExpenseOperating" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostAndExpenseOperating" scale="0" unitRef="usd">1,213,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively, which are in the line item &#8220;Referral fees&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;64</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">19. Income Taxes</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_2" id="_IncomeTaxDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In August 2022, the Inflation Reduction Act (&#8220;IRA&#8221;) and CHIPS and Science Act (&#8220;CHIPS Act&#8221;) were both enacted. This new legislation includes the implementation of a new corporate alternative minimum tax, an excise tax on stock buybacks, and tax incentives for energy and climate initiatives, among other provisions. The income tax provisions of the IRA or the CHIPS Act had limited applicability to the Company and did not have a material impact on the Company&#8217;s financial statements.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_3" id="_IncomeTaxDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s provision for (benefit from) income taxes is comprised of the following:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_4" id="_IncomeTaxDisclosureTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">749,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentFederalTaxExpenseBenefit" scale="0" unitRef="usd">1,084,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">104,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">114,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">645,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd">1,198,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">305,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" scale="0" unitRef="usd">96,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">350,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" scale="0" unitRef="usd">427,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">655,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd">523,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Provision for (benefit from) income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">1,300,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">1,721,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_5" id="_IncomeTaxDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The Company&#8217;s effective tax rate differs from the U.S. federal statutory income tax rate of <ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationDeductions" scale="-2" unitRef="pure">21</ix:nonFraction>% for the periods indicated are as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_6" id="_IncomeTaxDisclosureTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Federal statutory income tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" scale="-2" unitRef="pure">21.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" scale="-2" unitRef="pure">21.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Tax amortization of intangible assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization" scale="-2" unitRef="pure">6.5</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization" scale="-2" sign="-" unitRef="pure">4.1</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Non-deductible fines and penalties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-98; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther" scale="-2" unitRef="pure">0.8</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Share based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-99; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" scale="-2" unitRef="pure">1.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Permanent differences<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" scale="-2" sign="-" unitRef="pure">6.1</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" scale="-2" unitRef="pure">0.8</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">State and local taxes, net of federal benefit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" scale="-2" unitRef="pure">9.4</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" scale="-2" unitRef="pure">5.6</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Change in valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" scale="-2" unitRef="pure">2.0</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-100; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">&#8212; </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments" scale="-2" sign="-" unitRef="pure">2.5</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments" scale="-2" sign="-" unitRef="pure">0.4</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Effective tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" scale="-2" unitRef="pure">30.3</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" scale="-2" unitRef="pure">25.5</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span><span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_7" id="_IncomeTaxDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company&#8217;s deferred tax assets and liabilities are as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_8" id="_IncomeTaxDisclosureTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax assets:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net operating losses<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic" scale="0" unitRef="usd">5,023,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic" scale="0" unitRef="usd">5,437,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:DeferredTaxAssetsLeaseLiabilities" scale="0" unitRef="usd">648,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="sieb:DeferredTaxAssetsLeaseLiabilities" scale="0" unitRef="usd">749,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-101; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-102; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in Tigress<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsInvestments" scale="0" unitRef="usd">775,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-103; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in RISE<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries" scale="0" unitRef="usd">10,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries" scale="0" unitRef="usd">140,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-104; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences" scale="0" unitRef="usd">62,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" unitRef="usd">45,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOther" scale="0" unitRef="usd">13,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Subtotal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd">6,501,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsGross" scale="0" unitRef="usd">6,401,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less: valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">978,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">1,070,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsNet" scale="0" unitRef="usd">5,523,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsNet" scale="0" unitRef="usd">5,331,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax liabilities:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Fixed assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment" scale="0" unitRef="usd">1,126,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment" scale="0" unitRef="usd">892,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-105; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxLiabilitiesOtherComprehensiveIncome" scale="0" unitRef="usd">145,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxLiabilities" scale="0" unitRef="usd">1,126,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxLiabilities" scale="0" unitRef="usd">1,037,000</ix:nonFraction> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd">4,397,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd">4,294,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;65</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_9" id="_IncomeTaxDisclosureTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In assessing the Company&#8217;s ability to recover its deferred tax assets, the Company evaluated whether it is more likely than not that some portion or the entire deferred tax asset will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating losses can be utilized. The Company considered all positive and negative evidence when determining the amount of the net deferred tax assets that are more likely than not to be realized. This evidence includes, but is not limited to, historical earnings, scheduled reversal of taxable temporary differences, tax planning strategies and projected future taxable income.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_10" id="_IncomeTaxDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based on historical operating profitability, positive trend of earnings and projected future taxable income, the Company concluded as of December 31, 2022 that its U.S. deferred tax assets are realizable on a more-likely-than-not basis with the exception of certain investments that will result in future capital losses which are only available to offset capital gain income and certain state net operating losses. The amount of the Company&#8217;s valuation allowance decreased $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TaxCreditCarryforwardValuationAllowance" scale="0" unitRef="usd">92,000</ix:nonFraction> during 2022. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company&#8217;s deferred income tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_11" id="_IncomeTaxDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, the Company had U.S. federal net operating loss carryforwards of approximately $<ix:nonFraction contextRef="c183" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" scale="6" unitRef="usd">8.2</ix:nonFraction> million of which $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration" scale="6" unitRef="usd">6.4</ix:nonFraction> million expires in varying amounts in 2035 and 2036 if not utilized but available to offset <ix:nonFraction contextRef="c184" decimals="2" format="ixt:num-dot-decimal" name="sieb:PercentageOfFutureTaxableIncome" scale="-2" unitRef="pure">100</ix:nonFraction>% of future taxable income and $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOtherTaxCarryforwards" scale="6" unitRef="usd">1.8</ix:nonFraction> million which is permitted to be carried forward indefinitely but only available to offset <ix:nonFraction contextRef="c185" decimals="2" format="ixt:num-dot-decimal" name="sieb:PercentageOfFutureTaxableIncome" scale="-2" unitRef="pure">80</ix:nonFraction>% of future taxable income. Approximately $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" scale="6" unitRef="usd">6.4</ix:nonFraction> million of the U.S. federal net operating loss carryforwards are subject to annual limitation under Section 382.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_12" id="_IncomeTaxDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_13" id="_IncomeTaxDisclosureTextBlock-c0_cont_12"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2020<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefits" scale="0" unitRef="usd">1,105,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" scale="0" unitRef="usd">1,315,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-106; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" scale="0" unitRef="usd">2,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-107; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-108; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2021<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefits" scale="0" unitRef="usd">2,418,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-109; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" scale="0" unitRef="usd">12,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; "><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" scale="0" unitRef="usd">834,000</ix:nonFraction> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-110; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-111; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2022<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefits" scale="0" unitRef="usd">1,596,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_14" id="_IncomeTaxDisclosureTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Of the amounts reflected above as of December 31, 2022, the entire amount would reduce the Company&#8217;s effective tax rate if recognized. The Company records accrued interest and penalties related to income tax matters as part of the provision for income taxes. For the years ended December 31, 2022 and 2021, the Company recognized expense related to interest and penalties on unrecognized tax benefits of $<ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease" scale="0" unitRef="usd">100,000</ix:nonFraction> and $<ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease" scale="0" unitRef="usd">27,000</ix:nonFraction>, respectively. For the years ended December 31, 2022 and 2021, the accrued balance of interest and penalties on unrecognized tax benefits was $<ix:nonFraction contextRef="c43" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease" scale="0" unitRef="usd">127,000</ix:nonFraction> and $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease" scale="0" unitRef="usd">27,000</ix:nonFraction>, respectively. The Company does not believe that the amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_IncomeTaxDisclosureTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company files a federal income tax return and income tax returns in various state tax jurisdictions. The Company is not currently under examination by the IRS or any state or local taxing authority for any tax year. The open tax years for the federal and state income tax filings is generally 2019 through 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;66</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:nonNumeric contextRef="c0" continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_1" escape="true" name="us-gaap:CapitalRequirementsOnTrustAssetsTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">20. Capital Requirements</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_2" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">MSCO</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_3" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Net Capital</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_4" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to the Uniform Net Capital Rules of the SEC (Rule 15c3-1) of the Exchange Act. Under the alternate method permitted by this rule, net capital, as defined, shall not be less than the lower of $<ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="srt:NetCapitalInExcessOfFivePercentOfDebitItems" scale="6" unitRef="usd">1</ix:nonFraction> million or <ix:nonFraction contextRef="c186" decimals="INF" format="ixt:num-dot-decimal" name="sieb:PercentageOfAggregateDebitBalanceToNetCapital" scale="-2" unitRef="pure">2</ix:nonFraction>% of aggregate debit items arising from customer transactions. As of December 31, 2022, MSCO&#8217;s net capital was $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="srt:NetCapital" scale="6" unitRef="usd">30.6</ix:nonFraction> million, which was approximately $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NetCapitalInExcessOfMinimumRequirement" scale="6" unitRef="usd">29.2</ix:nonFraction> million in excess of its required net capital of $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NetCapitalInExcessOfItsMinimumRequirement" scale="6" unitRef="usd">1.4</ix:nonFraction> million, and its percentage of aggregate debit balances to net capital was <ix:nonFraction contextRef="c42" decimals="INF" format="ixt:num-dot-decimal" name="sieb:PercentageOfAggregateDebitBalanceToNetCapital" scale="-2" unitRef="pure">44.49</ix:nonFraction>%.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_5" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, MSCO&#8217;s net capital was $<ix:nonFraction contextRef="c188" decimals="-5" format="ixt:num-dot-decimal" name="srt:NetCapital" scale="6" unitRef="usd">36.4</ix:nonFraction> million, which was approximately $<ix:nonFraction contextRef="c188" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NetCapitalInExcessOfMinimumRequirement" scale="6" unitRef="usd">34.3</ix:nonFraction> million in excess of its required net capital of $<ix:nonFraction contextRef="c188" decimals="-5" format="ixt:num-dot-decimal" name="srt:MinimumNetCapitalRequiredForBrokerDealerSubsidiary1" scale="6" unitRef="usd">2.1</ix:nonFraction> million, and its percentage of aggregate debit balances to net capital was <ix:nonFraction contextRef="c188" decimals="INF" format="ixt:num-dot-decimal" name="sieb:PercentageOfAggregateDebitBalanceToNetCapital" scale="-2" unitRef="pure">34.9</ix:nonFraction>%.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_6" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Special Reserve Account</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_7" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to Customer Protection Rule 15c3-3 which requires segregation of funds in a special reserve account for the exclusive benefit of customers. As of December 31, 2022, MSCO had cash and securities deposits of $<ix:nonFraction contextRef="c189" decimals="-5" format="ixt:num-dot-decimal" name="sieb:CashAndSecuritiesDeposits" scale="6" unitRef="usd">276.2</ix:nonFraction> million (cash of $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="6" unitRef="usd">135.2</ix:nonFraction> million, securities with a fair value of $<ix:nonFraction contextRef="c189" decimals="-5" format="ixt:num-dot-decimal" name="sieb:SecuritiesWithFairValue" scale="6" unitRef="usd">141.0</ix:nonFraction> million) in the special reserve accounts which was $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="sieb:CashDepositsInExcessOfMinimumRequirement" scale="6" unitRef="usd">11.9</ix:nonFraction> million in excess of the deposit requirement of $<ix:nonFraction contextRef="c187" decimals="-5" format="ixt:num-dot-decimal" name="sieb:MinimumCashDepositsRequired" scale="6" unitRef="usd">264.3</ix:nonFraction> million. The Company made no subsequent deposits or withdrawals on January 3, 2023.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_8" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, MSCO had cash deposits of $<ix:nonFraction contextRef="c190" decimals="-5" format="ixt:num-dot-decimal" name="sieb:CashDeposit" scale="6" unitRef="usd">326.8</ix:nonFraction> million in the special reserve accounts which was $<ix:nonFraction contextRef="c190" decimals="-5" format="ixt:num-dot-decimal" name="sieb:SpecialReserveAccounts" scale="6" unitRef="usd">31.9</ix:nonFraction> million in excess of the deposit requirement of $<ix:nonFraction contextRef="c188" decimals="-5" format="ixt:num-dot-decimal" name="sieb:MinimumCashDepositsRequired" scale="6" unitRef="usd">294.9</ix:nonFraction> million. After adjustments for deposit(s) and / or withdrawal(s) made on January 3, 2022, MSCO had $<ix:nonFraction contextRef="c191" decimals="-5" format="ixt:num-dot-decimal" name="sieb:ExcessOfDepositRequirement" scale="6" unitRef="usd">1.9</ix:nonFraction> million in excess of the deposit requirement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;67</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_9" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">RISE</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_10" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Net Capital</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_11" id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">RISE, as a member of FINRA, is subject to the SEC Uniform Net Capital Rule 15c3-1. This rule requires the maintenance of minimum net capital and that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1 and that equity capital may not be withdrawn, or cash dividends paid if the resulting net capital ratio would exceed 10 to 1. RISE is also subject to the CFTC&#8217;s minimum financial requirements which require that RISE maintain net capital, as defined, equal to the greater of its requirements under Regulation 1.17 under the Commodity Exchange Act or Rule 15c3-1.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_CapitalRequirementsOnTrustAssetsTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, RISE&#8217;s net capital was approximately $<ix:nonFraction contextRef="c192" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NetCapitalRequirement" scale="6" unitRef="usd">1.2</ix:nonFraction> million which was $<ix:nonFraction contextRef="c192" decimals="-5" format="ixt:num-dot-decimal" name="sieb:InExcessOfMinimumRequirement" scale="6" unitRef="usd">0.9</ix:nonFraction> million in excess of its minimum requirement of $<ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="sieb:MinimumRequirement" scale="0" unitRef="usd">250,000</ix:nonFraction> under 15c3-1. As of December 31, 2021, RISE&#8217;s net capital was approximately $<ix:nonFraction contextRef="c194" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NetCapitalRequirement" scale="6" unitRef="usd">1.7</ix:nonFraction> million which was $<ix:nonFraction contextRef="c194" decimals="-5" format="ixt:num-dot-decimal" name="sieb:InExcessOfMinimumRequirement" scale="6" unitRef="usd">1.4</ix:nonFraction> million in excess of its minimum requirement of $<ix:nonFraction contextRef="c195" decimals="0" format="ixt:num-dot-decimal" name="sieb:MinimumRequirement" scale="0" unitRef="usd">250,000</ix:nonFraction> under 15c3-1.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:FinancialInstrumentsDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">21. Financial Instruments With Off-Balance Sheet Risk</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_2" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Credit Risk</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_3" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is engaged in various trading and brokerage activities whose counterparties include broker-dealers, banks and other financial institutions.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_4" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the event the counterparties do not fulfill their obligations, the Company may sustain a loss if the market value of the instrument is different from the contract value of the transaction. The risk of default primarily depends upon the credit worthiness of the counterparties involved in the transactions. It is the Company&#8217;s policy to review, as necessary, the credit standing of each counterparty with which it conducts business. The Company has experienced no material historical losses in relation to its counterparties for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_5" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Off-Balance Sheet Risks</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_6" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into various transactions to meet the needs of customers, conduct trading activities, and manage market risks and is, therefore, subject to varying degrees of market and credit risk.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_7" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the normal course of business, the Company&#8217;s customer activities involve the execution, settlement, and financing of various customer securities transactions. These activities may expose the Company to off-balance sheet risk in the event the customer or other broker is unable to fulfill their contracted obligations and the Company has to purchase or sell the financial instrument underlying the contract at a loss.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_8" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s customer securities activities are transacted on either a cash or margin basis. In margin transactions, the Company extends credit to its customers, subject to various regulatory and internal margin requirements, and is collateralized by cash and securities in the customers&#8217; accounts. In connection with these activities, the Company executes and clears customer transactions involving the sale of securities not yet purchased, substantially all of which are transacted on a margin basis subject to individual exchange regulations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;68</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_9" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Such transactions may expose the Company to off-balance sheet risk in the event margin requirements are not sufficient to fully cover losses that customers may incur. In the event the customer fails to satisfy obligations, the Company may be required to purchase or sell financial instruments at prevailing market prices to fulfill the customer&#8217;s obligations.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_10" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company seeks to control the risks associated with its customer activities by requiring customers to maintain margin collateral in compliance with various regulatory requirements and internal guidelines which meet or exceed regulatory requirements. The Company monitors required margin levels daily and pursuant to such guidelines, requires customers to deposit additional collateral or to reduce positions when necessary.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_11" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s customer financing and securities settlement activities may require the Company to pledge customer securities as collateral in support of various secured financing sources such as bank loans and securities loaned. In the event the counterparty is unable to meet its contractual obligation to return customer securities pledged as collateral, the Company may be exposed to the risk of acquiring the securities at prevailing market prices in order to satisfy its customer obligations. The Company seeks to mitigate this risk by monitoring the market value of securities pledged on a daily basis and by requiring adjustments of collateral levels in the event of excess market exposure. In addition, the Company establishes credit limits for such activities and continuously monitors compliance.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_FinancialInstrumentsDisclosureTextBlock-c0_cont_12" id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s securities lending transactions are subject to master netting agreements with other broker-dealers; however, amounts are presented gross in the statements of financial condition. The Company further mitigates risk by using a program with a clearing organization which guarantees the return of cash to the Company as well as using industry standard software to ensure daily changes to market value are continuously updated and any changes to collateralization are immediately covered.</p></ix:continuation><div>

      </div><ix:continuation id="_FinancialInstrumentsDisclosureTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had margin loans extended to its customers of approximately $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="sieb:MarginLoansExtended" scale="6" unitRef="usd">365.4</ix:nonFraction> million, of which $<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="sieb:ReceivablesFromCustomers1" scale="6" unitRef="usd">52.1</ix:nonFraction> million is in the line item &#8220;Receivables from customers&#8221; on the statements of financial condition. As of December 31, 2021, the Company had margin loans extended to its customers of approximately $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="sieb:MarginLoansExtended" scale="6" unitRef="usd">581.8</ix:nonFraction> million, of which $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="sieb:ReceivablesFromCustomers1" scale="6" unitRef="usd">84.2</ix:nonFraction> million is in the line item &#8220;Receivables from customers&#8221; on the statements of financial condition. There were no material losses for unsettled customer transactions for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">22. Commitments, Contingencies and Other</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_2" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Legal and Regulatory Matters</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_3" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is party to certain claims, suits and complaints arising in the ordinary course of business.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_4" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For activity related to operations of StockCross prior to the Company&#8217;s acquisition of StockCross, FINRA&#8217;s Division of Enforcement is currently investigating UIT transactions that were executed by StockCross that the enforcement staff believes were terminated early. The Company believes that many of these transactions were UIT transactions that were the subject of its prior settlements with the Commonwealth of Massachusetts (Dkt. No. E-2017-0104) and the State of California (CRD No.s: 6670 and 2400211). All of these transactions occurred prior to the Company&#8217;s acquisition of StockCross on January 1, 2020.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_5" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management cannot at this time assess either the duration or the likely outcome or consequences of the FINRA investigation. Nevertheless, FINRA has the authority to impose sanctions on the Company or require that it make offers of restitution to other customers who FINRA believes incurred sales charges in early liquidations of UITs. No assurances can be given that a mutual settlement with FINRA regarding the investigation can be reached or that any amount paid in settlement will not be material.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_6" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, all other legal matters are without merit or involve amounts which would not have a material impact on the Company&#8217;s results of operations or financial position.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;69</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_7" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Overnight Financing</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_8" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022 and 2021, MSCO had an available line of credit for short term overnight demand borrowing with BMO Harris Bank (&#8220;BMO Harris&#8221;) of up to $<ix:nonFraction contextRef="c196" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:LineOfCredit" scale="6" unitRef="usd">25</ix:nonFraction> million and $<ix:nonFraction contextRef="c197" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:LineOfCredit" scale="6" unitRef="usd">15</ix:nonFraction> million, respectively. As of those dates, MSCO had no outstanding loan balance and there were no commitment fees or other restrictions on the line of credit. On May 23, 2022, MSCO increased its principal amount for this line of credit from $<ix:nonFraction contextRef="c198" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet" scale="6" unitRef="usd">15</ix:nonFraction> million to $<ix:nonFraction contextRef="c199" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet" scale="6" unitRef="usd">25</ix:nonFraction> million. The Company utilizes customer or firm securities as a pledge for short-term borrowing needs.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_9" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The interest expense for this credit line was $<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">2,000</ix:nonFraction> and $<ix:nonFraction contextRef="c201" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">17,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively. There were no fees associated with the utilization of this credit line for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_10" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">At the Market Offering</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_11" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On May 27, 2022, the Company entered into a Capital on DemandTM Sales Agreement (the &#8220;Sales Agreement&#8221;) with JonesTrading as agent, pursuant to which the Company may offer and sell, from time to time through JonesTrading, shares of the Company&#8217;s common stock having an aggregate offering amount of up to $<ix:nonFraction contextRef="c202" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="6" unitRef="usd">9.6</ix:nonFraction> million under the Company&#8217;s shelf registration statement on Form S-3. The Company is not obligated to make any sales of shares under the Sales Agreement. The Company agreed to pay JonesTrading a commission rate equal to <ix:nonFraction contextRef="c202" decimals="INF" format="ixt:num-dot-decimal" name="sieb:CommissionRateOfAggregateGrossProceed" scale="-2" unitRef="pure">3.0</ix:nonFraction>% of the aggregate gross proceeds from each sale of shares. The Company or JonesTrading may suspend or terminate the offering upon notice to the other party and subject to other conditions. Whether the Company sells securities under the Sales Agreement will depend on a number of factors, including the market conditions at that time, the Company&#8217;s cash position at that time and the availability and terms of alternative sources of capital.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_12" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, the Company did not sell any shares pursuant to this Sales Agreement. For the year ended December 31, 2022, the Company incurred approximately $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LegalFees" scale="0" unitRef="usd">98,000</ix:nonFraction> in legal and audit fees related to this Sales Agreement, which are in the line item &#8220;Professional services&#8221; on the statements of operations, and were expensed as incurred.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_13" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">NFS Contract</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_14" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of the arrangement through July 31, 2025. If the Company chooses to exit this agreement before the end of the contract term, the Company is under the obligation to pay an early termination fee upon occurrence pursuant to the table below:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p></ix:continuation><div>

      </div><div>

      </div><div>
         <ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_15" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_14"><ix:nonNumeric contextRef="c0" escape="true" name="sieb:EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock"><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">








            <tr class="odd">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Date of Termination</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Early </span><span style="font-size:10pt; text-decoration:underline #000000; font-weight:bold; ">Termination Fee</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>



            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" scale="0" unitRef="usd">7,250,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" scale="0" unitRef="usd">4,500,000</ix:nonFraction><span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><ix:nonFraction contextRef="c206" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" scale="0" unitRef="usd">3,250,000</ix:nonFraction><span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table></ix:nonNumeric></ix:continuation>
      </div><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_16" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">For the years ended December 31, 2022 and 2021, there has been no expense recognized for any early termination fees. The Company believes that it is unlikely it will have to make material payments related to early termination fees and has not recorded any contingent liability in the financial statements related to this arrangement.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_17" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">General Contingencies</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_18" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_17"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the normal course of its business, the Company indemnifies and guarantees certain service providers against specified potential losses in connection with their acting as an agent of, or providing services to, the Company. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.</p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_19" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_18"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company provides representations and warranties to counterparties in connection with a variety of commercial transactions and occasionally indemnifies them against potential losses caused by the breach of those representations and warranties. The Company may also provide standard indemnifications to some counterparties to protect them in the event additional taxes are owed or payments are withheld, due either to a change in or adverse application of certain tax laws. These indemnifications generally are standard contractual terms and are entered into in the normal course of business. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_20" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_19"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company, through its affiliate, KCA is self-insured with respect to employee health claims. KCA maintains stop-loss insurance for certain risks and has a health claim reinsurance limit capped at approximately $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="sieb:HealthClaimReinsuranceLimitPerEmployee" scale="0" unitRef="usd">65,000</ix:nonFraction> per employee as of December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_21" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_20"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The estimated liability for self-insurance claims is initially recorded in the year in which the event of loss occurs and may be subsequently adjusted based upon new information and cost estimates. Reserves for losses represent estimates of reported losses and estimates of incurred but not reported losses based on past and current experience. Actual claims paid and settled may differ, perhaps significantly, from the provision for losses. This adds uncertainty to the estimated reserves for losses. Accordingly, it is at least possible that the ultimate settlement of losses may vary significantly from the amounts included in the financial statements. The Company believes that its present insurance coverage and reserves are sufficient to cover currently estimated exposures, but there can be no assurance that the Company will not incur liabilities in excess of recorded reserves or in excess of its insurance limits.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;70</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><ix:continuation continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_22" id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_21"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of this plan, the Company recognized expenses of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:ExpenseForSelfInsuranceClaims" scale="0" unitRef="usd">1,529,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:ExpenseForSelfInsuranceClaims" scale="0" unitRef="usd">1,405,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_22"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company had an accrual of $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LossContingencyAccrualCarryingValueCurrent" scale="0" unitRef="usd">86,000</ix:nonFraction> as of December 31, 2022, which represents the historical estimate of future claims to be recognized for claims incurred during the period.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_1" escape="true" name="us-gaap:CompensationAndEmployeeBenefitPlansTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">23. Employee Benefit Plans</span><span style="font-size:12pt; "> </span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_2" id="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company, through KCA, sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company. Participant contributions to the plan are voluntary and are subject to certain limitations. The Company may also make discretionary contributions to the plan. No contributions were made by the Company or KCA for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_3" id="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On September 17, 2021, the Company&#8217;s shareholders approved the Siebert Financial Corp. 2021 Equity Incentive Plan (the &#8220;Plan&#8221;). The Plan provides for the grant of stock options, restricted stock, and other equity awards of the Company&#8217;s common stock to employees, officers, consultants, directors, affiliates and other service providers of the Company. There were <ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" scale="6" unitRef="shares">3</ix:nonFraction> million shares reserved under the Plan, <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesEmployeeBenefitPlan" scale="0" unitRef="shares">296,000</ix:nonFraction> shares were issued during the year ended December 31, 2022, and <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:EmployeeBenefitPlansShareRemained" scale="0" unitRef="shares">2,704,000</ix:nonFraction> shares remained as of December 31, 2022. The Company did not issue any shares for the year ended December 31, 2021.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_CompensationAndEmployeeBenefitPlansTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company granted <ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" scale="0" unitRef="shares">296,000</ix:nonFraction> restricted stock units at a weighted average price of $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased" scale="0" unitRef="usdPershares">1.56</ix:nonFraction> to employees and consultants of the Company for the year ended December 31, 2022. These units were fully vested upon grant date and the Company recognized equity stock compensation expense of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeStockOwnershipPlanESOPCompensationExpense" scale="0" unitRef="usd">461,000</ix:nonFraction> in the line item &#8220;Employee compensation and benefits&#8221; in the statements of operations for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">24. Related Party Disclosures</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">KCA</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_3" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">KCA is an affiliate of the Company and is under common ownership with the Company. To gain efficiencies and economies of scale with billing and administrative functions, KCA serves as a paymaster for the Company for payroll and related functions, the entirety of which KCA passes through to the subsidiaries of the Company proportionally. In addition, KCA sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_4" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_3"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">KCA owns a license from the Muriel Siebert Estate / Foundation to use the names "Muriel Siebert &amp; Co., Inc." and "Siebert" within business activities, which expires in 2025. KCA passed through to the Company its cost of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyCosts" scale="0" unitRef="usd"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyCosts" scale="0" unitRef="usd">60,000</ix:nonFraction></ix:nonFraction> in each of the years ended December 31, 2022 and 2021 for the use of these names.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_5" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_4"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the years ended December 31, 2022 and 2021, KCA has earned no profit for providing any services to the Company as KCA passes through any revenue or expenses to the Company&#8217;s subsidiaries.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_6" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_5"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PW</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_7" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_6"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">PW brokers the insurance policies for related parties. Revenue for PW from related parties was $<ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromRelatedParties" scale="0" unitRef="usd">129,000</ix:nonFraction> and $<ix:nonFraction contextRef="c209" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RevenueFromRelatedParties" scale="0" unitRef="usd">70,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_8" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_7"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Gloria E. Gebbia, John J. Gebbia, and Gebbia Family Members</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_9" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_8"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On March 31, 2022, Gloria E. Gebbia exchanged approximately $<ix:nonFraction contextRef="c172" decimals="-5" format="ixt:num-dot-decimal" name="sieb:NotesPayableAmount" scale="6" unitRef="usd">2.9</ix:nonFraction> million of her notes payable to the Company for <ix:nonFraction contextRef="c172" decimals="INF" format="ixt:num-dot-decimal" name="sieb:OutstandingAndIssuedMembershipInterestRates" scale="-2" unitRef="pure">24</ix:nonFraction>% of the outstanding and issued membership interests in RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;71</p>

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      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_10" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_9"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company entered into various debt agreements with Gloria E. Gebbia, the Company&#8217;s principal stockholder, which have been paid back as of December 31, 2022. Refer to Note 14 &#8211; Notes Payable &#8211; Related Party for additional detail.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_11" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_10"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under its loan with East West Bank are guaranteed pursuant to a guarantee agreement by and among, John J. Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Gebbia Trust. Refer to Note 13 &#8211; Long-Term Debt for additional detail.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_12" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_11"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Gloria E. Gebbia has extended loans to certain Company employees for the purchase of the Company&#8217;s shares. These transactions have not materially impacted the Company&#8217;s financial statements.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_13" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_12"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The sons of Gloria E. Gebbia and John J. Gebbia hold executive positions within the Company&#8217;s subsidiaries and their compensation was in aggregate $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="sieb:CompensationAggregateAmount" scale="0" unitRef="usd">2,427,000</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="sieb:CompensationAggregateAmount" scale="0" unitRef="usd">1,179,000</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively. Part of their compensation includes performance-based payments related to key revenue streams.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_14" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_13"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Gebbia Sullivan County Land Trust</span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_15" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_14"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company operates on a month-to-month lease agreement for its branch office in Omaha, Nebraska with the Gebbia Sullivan County Land Trust, the trustee of which is a member of the Gebbia Family. For the years ended December 31, 2022 and 2021, rent expense was $<ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRent" scale="0" unitRef="usd"><ix:nonFraction contextRef="c211" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRent" scale="0" unitRef="usd">60,000</ix:nonFraction></ix:nonFraction> for this branch office.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_16" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_15"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress, Hedge Connection, Ms. DiBartolo, and Ms. Vioni</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_17" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_16"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company has entered into various agreements and subsequent terminations with Tigress and its CEO, Ms. DiBartolo as well as Hedge and its founder, Ms. Vioni. Refer to Note 3 &#8211; Transactions with Tigress and Hedge Connection and Note 11&#8211; Equity Method Investment in Related Parties for further detail.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_18" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_17"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">RISE</span><span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_18"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the year ended 2022, RISE issued and Siebert sold membership interests of RISE to Siebert employees, directors and affiliates. Refer to Note 4 &#8211; RISE for further detail.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:nonNumeric contextRef="c0" continuedAt="_SubsequentEventsTextBlock-c0_cont_1" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">25. Subsequent Events</span></p></ix:nonNumeric><div>

      </div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_2" id="_SubsequentEventsTextBlock-c0_cont_1"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company has evaluated events that have occurred subsequent to December 31, 2022 and through March 29, 2023, the date of the filing of this report.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

      </div><ix:continuation id="_SubsequentEventsTextBlock-c0_cont_2"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management has determined there have been no material subsequent events that occurred during such period that would require disclosure in this report or would be required to be recognized in the consolidated financial statements as of December 31, 2022.<span style="font-size:12pt; "> </span></p></ix:continuation><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;72</p>

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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><p id="d1e18415_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">None<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e18430_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 9A. CONTROLS AND PROCEDURES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Disclosure Controls and Procedures</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We carried out an evaluation, under the supervision and with the participation of our management, including our Executive Vice President/Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report pursuant to Rule 13a-15(e) or Rule 15d-15(e) of the Exchange Act. Based on that evaluation, our management, including the Executive Vice President/Chief Financial Officer, concluded that our disclosure controls and procedures are effective to ensure that the information we are required to disclose in reports that we file or submit under the Exchange Act, is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the SEC, and to ensure that information required to be disclosed is accumulated and communicated to our management, including our Executive Vice President/Chief Financial Officer, to allow timely decisions regarding required disclosure.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based on its evaluation, our management, including our Executive Vice President/Chief Financial Officer, concluded that as of the end of the period covered by this annual report, our disclosure controls and procedures were effective.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Changes in Internal Control over Financial Reporting</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">No change in the Company&#8217;s internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) was identified during the year ended December 31, 2022, that has materially affected, or is reasonably likely to materially affect, the Company&#8217;s internal control over financial reporting.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Management&#8217;s Report on Internal Control over Financial Reporting</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as that term is defined in Exchange Act Rule 13a-15(f)). Our internal control over financial reporting includes policies and procedures that pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect transactions and dispositions of assets; provide reasonable assurances that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP, and that receipts and expenditures are being made only in accordance with authorizations of management and the directors of the Company; and provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company&#8217;s assets that could have a material effect on our financial statements.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in a cost-effective control system, no evaluation of internal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, within our Company have been detected. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Management does not expect that the Company&#8217;s disclosure controls and procedures or its internal control over financial reporting will prevent or detect all errors and all fraud.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">To evaluate the effectiveness of our internal control over financial reporting, we use the 2013 framework in Internal Control&#8212;Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (the &#8220;2013 COSO Framework&#8221;). Using the 2013 COSO Framework, our management, including our Executive Vice President/Chief Financial Officer, evaluated our internal control over financial reporting and concluded that our internal controls over financial reporting were effective as of December 31, 2022 to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e18473_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 9B. OTHER INFORMATION</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">None.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;73</p>

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      </div><p id="d1e18490_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PART III</span><span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e18502_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Identification of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The names of our Directors and their ages, positions, and biographies are set forth below.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Gloria E. Gebbia</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 80<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Gloria E. Gebbia is the managing manager of KCA. Ms. Gebbia was an owner and a director of StockCross. Additionally, Ms. Gebbia also serves as the President of Associates for Breast and Prostate Cancer Research, a non-profit organization that raises funds for the John Wayne Cancer Institute, which, under Ms. Gebbia&#8217;s leadership, has raised over $16 million for breast and prostate cancer research.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">John J. Gebbia</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 84<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">From February 2017 to May 2020, John J. Gebbia served as a Special Advisor to the Board of Directors. John J. Gebbia commenced his employment in the brokerage industry in 1959. In 1962, Mr. Gebbia became Executive Vice President of Walston &amp; Company. After becoming CEO of Jesup &amp; Lamont, an institutional brokerage firm, Mr. Gebbia purchased the company in 1983. Thereafter, Mr. Gebbia owned and/or controlled various brokerage firms including Kennedy Cabot &amp; Co., which was sold in 1997 to Toronto Dominion Bank for $160,000,000.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Charles A. Zabatta</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 80<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Charles A. Zabatta served as a consultant to StockCross from 2011 until 2016, acting as its head of Corporate Development. Mr. Zabatta has and continues to have a distinguished and successful career, predominately in the financial services industry, including holding various positions with the New York Stock Exchange, Paine Webber, Securities Settlement Corp., Josephthal Lyon &amp; Ross, Kennedy Cabot &amp; Co. and TD Waterhouse. Mr. Zabatta&#8217;s creative business skills have been instrumental in several acquisitions of small to midsize companies in various industries. Mr. Zabatta currently advises on capital raising, general business structure and management. Previously, Mr. Zabatta has served as a member of the board of Knight Capital and Kennedy Cabot &amp; Co. Currently, Mr. Zabatta serves on the board of Paraco Gas Corporation, a large privately held independent energy company in the Northeast. Mr. Zabatta holds a B.A. in Industrial Psychology from Iona College.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Francis V. Cuttita</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 54<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Francis V. Cuttita is a Senior Partner of Cuttita, LLP, a New York based law firm. Mr. Cuttita has over 26 years of practicing law in the areas of real estate and business transactions, media, sports and entertainment. Mr. Cuttita&#8217;s list of clients include Fortune 100 corporations, CEOs, hedge fund managers, legendary professional athletes, entertainment icons and Grammy award winning musicians. Mr. Cuttita also serves as an advisor to several national financial, insurance and sports businesses and is an active supporter and member of various nonprofit organizations. Mr. Cuttita graduated from Swarthmore College and received his law degree from Fordham University School of Law.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Andrew H. Reich</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 67<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Andrew H. Reich has served as Executive Vice President, Chief Financial Officer and Assistant Secretary of the Company since December 16, 2016. Prior thereto, Andrew H. Reich served in a variety of executive positions with StockCross from 2002 until 2016. Additionally, Mr. Reich is the owner of Aarianna Realty Inc., a real estate company. Mr. Reich has more than 30 years of experience in the financial industry, including more than 14 years as senior management of StockCross. Mr. Reich holds a M.B.A. from the University of Southern California and a B.B.A. from the Bernard Baruch College.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;74</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Jerry M. Schneider, CPA</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Age 78<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Jerry M. Schneider is a certified public accountant and has over 40 years of relevant accounting experience. Mr. Schneider is licensed to practice public accounting in New York and Florida and is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Mr. Schneider was the Managing Partner of Schneider &amp; Associates LLP, a CPA firm with approximately 20 professional staff and was the driving force in that firm&#8217;s growth and development until it merged with Marks Paneth LLP in 2008. From January 2011 to December 31, 2017, Mr. Schneider was a Partner Emeritus and Senior Consultant at Marks Paneth LLP. Mr. Schneider is also a member of the Board of Directors of Prometheum, Inc., a company that is authorized by FINRA to run an AST for the general public for digital asset securities. In 2018, Mr. Schneider was appointed to the Board of Directors and the Audit Committee of Fiduciary Trust International South (a subsidiary of Fiduciary Trust International, which is owned by Franklin Templeton). In December 2019, Mr. Schneider was elected to be the chairman of the Audit Committee and was appointed to the Board of Directors of the Trust Committee of Fiduciary Trust International South. Mr. Schneider&#8217;s practice was concentrated in the areas of business planning, high net worth individuals, manufacturing, retailing, securities broker-dealers, the hospitality industry, private educational institutions and estate planning.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;75</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Identification of Executive Officers</span><span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Name</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Age</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Position</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Andrew&#160;H.&#160;Reich<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">67<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Executive Vice President, Chief Operating Officer, Chief Financial Officer and Secretary<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Andrew H. Reich has served as Executive Vice President, Chief Financial Officer and Assistant Secretary of the Company since December 16, 2016. Prior thereto, Andrew H. Reich served in a variety of executive positions with StockCross from 2002 until 2016. Additionally, Mr. Reich is the owner of Aarianna Realty Inc., a real estate company. Mr. Reich has more than 30 years of experience in the financial industry, including more than 14 years as senior management of StockCross. Mr. Reich holds a M.B.A. from the University of Southern California and a B.B.A. from the Bernard Baruch College.<span style="font-size:12pt; "> </span></p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Corporate Governance</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Board Meetings</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors held 4 regular meetings and 8 special meetings during 2022. Each incumbent director attended at least 75% of his or her Board of Directors meetings and all of his or her committee meetings.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Controlled Company</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are a &#8220;Controlled Company&#8221; as defined in Rule 5615(c)(1) of the Nasdaq Stock Market because Gloria E. Gebbia and her family members hold more than 50% of our voting power for the election of directors. As a Controlled Company, we are not required to have a majority of our Board of Directors comprised of independent directors, a compensation committee comprised solely of independent directors, or a nominating committee comprised solely of independent directors.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Audit Committee of the Board of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Audit Committee of our Board of Directors currently consists of Mr. Schneider, Chairman, Mr. Zabatta and Mr. Cuttita. The Board of Directors has determined that Mr. Schneider, Mr. Zabatta and Mr. Cuttita is each an &#8220;independent director&#8221; within the meaning of Rule 5605 (a)(2) of the Nasdaq Stock Market and within the meaning of the applicable rules and regulations of the SEC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Audit Committee held 6 meetings during 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors has determined that Mr. Schneider qualifies as an &#8220;audit committee financial expert&#8221; under the applicable rules of the SEC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Audit Committee was established to (i) assist the Board of Directors in its oversight responsibilities regarding the integrity of our financial statements, our compliance with legal and regulatory requirements and our auditor&#8217;s qualifications and independence, (ii) prepare the report of the Audit Committee contained herein, (iii) retain, consider the continued retention and termination of our independent auditors, (iv) approve audit and non-audit services performed by our independent auditors and (v) perform any other functions from time to time delegated by the Board of Directors. The Board of Directors has adopted a written charter for the Audit Committee, which is available on our website at www.siebert.com/company/investor-relations/shareholder-information.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;76</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Compensation Committee of the Board of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Compensation Committee of our Board of Directors currently consists of Mr. Zabatta and Mr. Cuttita. The Compensation Committee reviews and determines all forms of compensation provided to our executive officers and directors. The Compensation Committee will administer a stock option and other employee benefit plans<span style="font-size:10pt; ">. The Compensation Committee does not function pursuant to a formal written charter, and as a Controlled Company, we are not required to comply with the Nasdaq Stock Market&#8217;s independence requirements. The Compensation Committee held no meetings during 2022.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Compensation Committee will evaluate the performance of our executive officers in terms of our operating results and financial performance and will determine their compensation in connection therewith.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In accordance with general practice in the securities industry, our executive compensation includes base salaries, an annual discretionary cash bonus, and equity incentives that are intended to align the financial interests of our executives with the returns to our shareholders.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of its oversight of the Company&#8217;s executive compensation, the Compensation Committee will consider the impact of the Company&#8217;s executive compensation, and the incentives created by the compensation awards that it administers, on the Company&#8217;s risk profile. In addition, the Compensation Committee will review the Company&#8217;s compensation policies and procedures, including the incentives that they create and factors that may reduce the likelihood of excessive risk taking, to determine whether they present a significant risk to the Company.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Nominating Committee of the Board of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Nominating Committee of the Board of Directors currently consists of Mr. Zabatta and Mr. Cuttita. The Nominating Committee does not function pursuant to a formal written charter, and as a Controlled Company, we are not required to comply with the Nasdaq Stock Market&#8217;s independence requirements. The Nominating Committee did not meet in 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The purpose of the Nominating Committee is to identify individuals qualified to become members of our Board of Directors and to recommend to the Board of Directors or the shareholders that such individuals be selected for directorship. In identifying and evaluating nominees for director, the Nominating Committee considers each candidate&#8217;s experience, integrity, background and skills as well as other qualities that the candidate may possess and factors that the candidate may be able to bring to the Board of Directors. We do not have a formal policy with regard to the consideration of diversity in identifying director nominees. However, the Board of Directors believes that it is essential that its members represent diverse viewpoints, with a broad array of experiences, professions, skills, geographic representation and backgrounds that, when considered as a group, provide a sufficient mix of perspectives to allow the Board of Directors to best fulfill its responsibilities to the long-term interests of our shareholders.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Nominating Committee will consider shareholder nominees for election to our Board of Directors. In evaluating such nominees, the Nominating Committee will use the same selection criteria the Nominating Committee uses to evaluate other potential nominees.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Indemnification of Officers and Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are parties to indemnification agreements with our executive officers and directors and indemnify them to the extent permitted by applicable law against liabilities incurred as a result of their service to us and against liabilities incurred as a result of their service as directors of other corporations when serving at our request. We have a director&#8217;s and officer&#8217;s liability insurance policy, underwritten by the American International Group, Inc.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Annual Shareholders Meeting Attendance Policy</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">It is the policy of our Board of Directors that all our directors are strongly encouraged to attend each annual shareholder meeting. All of our directors attended the 2022 annual meeting of shareholders.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;77</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Code of Ethics</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We have adopted a Code of Ethics for Senior Financial Officers applicable to our Chief Executive Officer, Chief Financial Officer, Treasurer, Controller, Principal Accounting Officer, and any of our other employees performing similar functions. A copy of the Code of Ethics for Senior Financial Officers is available on our website at www.siebert.com/company/investor-relations/shareholder-information.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Board Leadership Structure and Board of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our Board of Directors does not have a chairman nor a lead independent director. The Company believes this structure allows all of the directors to participate in the full range of the Board of Director&#8217;s responsibilities with respect to its oversight of the Company&#8217;s management. The Board of Directors has determined that this leadership structure is appropriate given the size of the Company, the number of directors overseeing the Company, and the Board of Directors&#8217; oversight responsibilities.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors intends to hold at least four regular meetings each year to consider and address matters involving the Company. The Board of Directors also may hold special meetings to address matters arising between regular meetings. These meetings may take place in person or by telephone. The independent directors also regularly meet in executive sessions outside the presence of management. The Board of Directors has access to legal counsel for consultation concerning any issues that may occur during or between regularly scheduled Board meetings. As discussed above, the Board has established an Audit Committee, a Compensation Committee and a Nominating Committee to assist the Board in performing its oversight responsibilities.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Board of Directors&#8217; Role in Risk Oversight</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Consistent with its responsibility for oversight of the Company, the Board of Directors, among other things, oversees risk management of the Company&#8217;s business affairs directly and through the committee structure that it has established. The principal risks associated with the Company are risks related to securities market volatility and the securities industry, lower price levels in the securities markets, intense competition in the brokerage industry, extensive government regulation, net capital requirements, customers&#8217; failure to pay, an increase in volume on our systems or other events which could cause them to malfunction, reliance on information processing and communications systems, continuing changes in technology, dependence on the ability to attract and retain key personnel, the ability of our principal shareholder to control many key decisions, and there may be a limited public market for our common stock, among other risks and uncertainties detailed in under Part I, Item 1A - Risk Factors of this Form 10-K as well as in our filings with the SEC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors&#8217; role in the Company&#8217;s risk oversight process includes regular reports from senior management on areas of material risk to the Company, including operational, financial, legal, regulatory, strategic and reputational risks. The full Board of Directors (or the appropriate committee) receives these reports from management to identify and discuss such risks.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors periodically reviews with management its strategies, techniques, policies and procedures designed to manage these risks. Under the overall supervision of the Board of Directors, management has implemented a variety of processes, procedures and controls to address these risks.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Board of Directors requires management to report to the full Board of Directors on a variety of matters at regular meetings of the Board of Directors and on an as-needed basis, including the performance and operations of the Company and other matters relating to risk management. The Audit Committee also receives reports from the Company&#8217;s independent registered public accounting firm on internal control and financial reporting matters. These reviews are conducted in conjunction with the Board of Directors&#8217; risk oversight function and enable the Board of Directors to review and assess any material risks facing the Company.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">10b5-1 Plans</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Andrew H. Reich, Gloria E. Gebbia, Charles Zabatta, Francis V. Cuttita, and certain employees of Siebert entered into 10b5-1 plans in September 2021 and the plans expired in November 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Compliance with Section 16(a) of the Exchange Act</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Section 16(a) of the Exchange Act requires our executive officers and directors and persons who beneficially own more than 10% of our common stock to file initial reports of ownership and reports of changes in ownership with the SEC. These executive officers, directors and shareholders are required by the SEC to furnish us with copies of all forms they file pursuant to Section 16(a).<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based upon a review of Section 16(a) forms furnished to the Company, except as disclosed below, the Company believes that all applicable Section 16(a) filing requirements were met during the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p><div>

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            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;78</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Delinquent Section 16(a) Reports</span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 30, 2022, Ms. DiBartolo reported on Form 3 her resignation from the Company&#8217;s Board of Directors. Ms. DiBartolo did not file an initial Form 3 when she became a director of the Company in November 2021. On December 14, 2022, Richard Gebbia reported a family gift on Form 4 one day after the two-day reporting period.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Advisors to the Company</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Senior Advisors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">John M. Gebbia and Richard Gebbia, sons of Gloria E. Gebbia, are Co-CEO&#8217;s of MSCO and serve as Registered Principals and associated persons of MSCO. Before the close of the acquisition of StockCross, they were also serving as executive officers and directors of StockCross. Both Richard Gebbia and John M. Gebbia have extensive experience in the securities industry and work with MSCO and senior management of the Company to identify cost saving opportunities and improvements to the Company&#8217;s business.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">John M. Gebbia has been in the brokerage industry in various capacities since 1990. Mr. Gebbia was the President and CEO of Kennedy Cabot &amp; Co., from 1992 to 1997 when it was acquired by Toronto Dominion Bank. Thereafter he was active with various Gebbia family businesses. From 2007 to 2020, Mr. Gebbia was associated with StockCross, most recently as a Director and its Executive Vice President.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Richard S. Gebbia has been in the brokerage industry since 1993. From 2007 to 2020, Mr. Gebbia was associated with StockCross in various capacities. Mr. Gebbia was the CEO and a Director of StockCross.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">David J. Gebbia has been in the brokerage industry since 1993. Mr. Gebbia is currently the President of the Company&#8217;s insurance subsidiary, PW.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e18866_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 11. EXECUTIVE COMPENSATION</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Summary Compensation Table</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table presents the annual compensation paid to or earned by our current Executive Vice President, Chief Operating Officer and Chief Financial Officer (the &#8220;Named Executive Officer&#8221;) during the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Name and </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Principal</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Position</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Salary</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Bonus</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Stock Awards</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Option Awards</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Non-Equity Incentive Plan Compensation </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Non-Qualified Deferred Compensation Earnings</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Other Compensation</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Totals</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:20%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Andrew H. Reich<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">*</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2022<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">225,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">25,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">$32,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">282,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:20%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:5%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2021<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">225,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">125,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:6%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:7%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">350,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:middle; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">* Represents the dollar amount recognized for financial statement reporting in accordance with ASC 718. Mr. Reich was named to the positions of Executive Vice President, Chief Operating Officer and Chief Financial Officer effective December 16, 2016.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Outstanding Equity Awards as of December 31, 2022</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had 296,000 shares of common stock outstanding and fully vested as part of equity compensation.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Employment Agreements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">We are not a party to an employment agreement with any Named Executive Officer. All of our Named Executive Officers are employees at will.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Option Agreements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, we had no option agreements with our Named Executive Officers.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Compensation of Directors</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table discloses the cash, equity awards, and other compensation earned, paid, or awarded, as the case may be, to each of the Company&#8217;s directors during the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;79</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">
































            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:19%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;&#160;&#160;&#160;&#160;<span style="font-size:10pt; font-weight:bold; ">Name</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Fees Earned or Paid in Cash</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Stock Awards</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Option Awards</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Non-Equity Incentive Plan Compensation </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Nonqualified Deferred Compensation Earnings</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:1%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">All Other Compensation</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:middle; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:19%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">John J. Gebbia<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:9%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:2%; vertical-align:bottom; ">

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:19%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Andrew H. Reich<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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               </td>

               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:8%; vertical-align:bottom; ">

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               <td style="width:1%; vertical-align:bottom; ">

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

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               <td style="width:9%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:bottom; ">

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               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">106,000<span style="font-size:10pt; "> </span></p>

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               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Audit Committee Report to Shareholders</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Audit Committee has reviewed and discussed with management the audited financial statements for the fiscal year ended December 31, 2022. The Audit Committee has also discussed with our independent registered public accounting firm the matters required to be discussed by Auditing Standards No. 16, adopted by the PCAOB (United States) regarding, &#8220;Communications with Audit Committees,&#8221; including our critical accounting policies and our interests, if any, in &#8220;off-balance sheet&#8221; entities. Additionally, the Audit Committee has received the written disclosures and representations from the independent registered public accounting firm required by applicable requirements of the PCAOB (United States) regarding &#8220;Communication with Audit Committees Concerning Independence.&#8221;<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based on the review and discussions referred to within this report, the Audit Committee recommended to the Board of Directors that the audited financial statements for the fiscal year ended December 31, 2022 be included in Siebert Financial Corp.&#8217;s Annual Report on Form 10-K for filing with the SEC.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">Audit Committee,</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Jerry M. Schneider, CPA, Chairman</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Charles Zabatta</p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Francis V. Cuttita<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;80</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e20139_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table lists share ownership of our common stock as of March 20, 2023. The information includes beneficial ownership by each of our directors and the Named Executive Officers, all directors and executive officers as a group and beneficial owners known by our management to hold at least 5% of our common stock. Except as indicated in footnotes to this table, we believe that the shareholders named in this table have sole voting and investment power with respect to all shares of common stock shown to be beneficially owned by them based on information provided to us by these shareholders. Percentage of ownership is based on 32,505,329 shares of common stock outstanding as of March 20, 2023.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

      </div><div>
         <table cellpadding="0" class="fin" style="border-spacing:0; " width="79.7872340425532%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Name and Address of Beneficial Owner </span><span style="font-size:6.1pt; top:-3.54pt; position:relative; font-weight:bold; ">(1)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Shares of Common Stock</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Percent of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Class</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Named Executive Officers and Directors</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Gloria E. Gebbia / John J. Gebbia<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">(2)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">17,539,200<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">54<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Andrew H. Reich<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">758,238<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Charles Zabatta<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">(3)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">600,439<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Francis V. Cuttita<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">187,773<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Jerry M. Schneider<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:25%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:14%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">*<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Directors and named executive officers as a group </p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">(6 persons)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:25%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">19,088,650<span style="font-size:10pt; "> </span></p>

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               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">59<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7<span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">9378 Wilshire Blvd<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Beverly Hills, CA 90212<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; ">* &#8204;&#8204;Less than 1% of outstanding shares<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">&#8203;<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">1)</span>&#8203;&#8203; Unless otherwise indicated, the business address of each individual is c/o Siebert Financial Corp., 535 Fifth Avenue, 4<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">th</span> Floor, New York, NY 10017.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:9pt; margin-bottom:0pt; ">&#8203;<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">2)</span>&#8203;&#8203; Gloria E. Gebbia and John J. Gebbia are husband and wife. Includes 10,544,054 shares of our common stock owned by Gloria E. Gebbia, 2,689,592 shares owned by Kimberly Gebbia, 2,127,091 shares owned by John M. Gebbia, 1,473,218 shares owned by David J. Gebbia, 116,437 shares owned by a family trust, and 588,808 shares owned by Richard S. Gebbia and the children of Richard and Kimberly Gebbia.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">&#8203;<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">3)</span>&#8203;&#8203; Includes 500,439 shares owned by Charles Zabatta&#8217;s wife.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">&#8203;<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">4)</span>&#8203;&#8203; Includes 588,808 shares owned by Richard S. Gebbia and the dependent children of Richard and Kimberly Gebbia.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; ">&#8203;<span style="font-size:6.1pt; top:-3.54pt; position:relative; ">5)</span>&#8203;&#8203; Includes 118,000 shares owned by the dependent children of John M. Gebbia.<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;81</p>

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      </div><p style="padding-top:10pt; "></p><div>
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      </div><p id="d1e20908_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Review and Approval of Related Party Transactions</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As set forth in our Amended and Restated Audit Committee Charter, the Audit Committee is responsible for reviewing and approving all related party transactions.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our Code of Ethics for Senior Financial Officers, applicable to our Chief Executive Officer, Chief Financial Officer, Controller, Treasurer, Principal Accounting Officer and other employees performing similar functions, provides that our Senior Financial Officers should endeavor to avoid any actual or potential conflict of interest between their personal and professional relationships and requires them to promptly report and disclose all material facts relating to any such relationships or financial interests which give rise, directly or indirectly, to an actual or potential conflict of interest to the Audit Committee. The Code of Ethics also provides that no Senior Financial Officer should knowingly become involved in any actual or potential conflict of interest without the relationship or financial interest having been approved by the Audit Committee. Our Code of Ethics does not specify the standards that the Audit Committee would apply to a request for a waiver of this policy.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Refer to Note 24 - Related Party Disclosures for further detail on our related party transactions.<span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e20933_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Baker Tilly US, LLP (&#8220;Baker Tilly&#8221;) currently serves as our independent registered public accounting firm.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Audit and Tax Fees</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Our Audit Committee has determined that the services described below that were rendered by Baker Tilly are compatible with the maintenance of Baker Tilly&#8217;s independence from our management.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Audit Fees</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The aggregate fees billed by Baker Tilly for professional services rendered for the 2022 and 2021 audit of our annual financial statements and reviews of our quarterly financial statements were $112,000 and $156,000, respectively.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Audit-Related Fees</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The aggregate fees billed by Baker Tilly for audit-related services were $184,000 and $194,000 for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Pre-Approval Policy</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Audit Committee pre-approves all audit and non-audit services provided by our independent auditors prior to the engagement of the independent auditors with respect to such services. With respect to audit services and permissible non-audit services not previously approved, the Audit Committee has authorized the Chairman of the Audit Committee to approve such audit services and permissible non-audit services, provided the Chairman informs the Audit Committee of such approval at the next regularly scheduled meeting. All &#8220;Audit Fees&#8221; and &#8220;All Other Fees&#8221; set forth above were pre-approved by the Audit Committee in accordance with its pre-approval policy.<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;82</p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
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      </div><p style="padding-top:10pt; "></p><div>
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      </div><p id="d1e20982_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PART IV</span><span style="font-size:12pt; "> </span></p><div>

      </div><p id="d1e20994_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The exhibits required by Item 601 of Regulation S-K filed as part of, or incorporated by reference in, this Annual Report are listed in the accompanying Exhibit Index.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">(a) The following documents are filed as part of this report:<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">1.<span class="swap" style="padding-left:10.5pt; ">Financial Statements</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The consolidated financial statements for the years ended December 31, 2022 and 2021 commence on page 31 of this Annual Report on Form 10-K.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">2.<span class="swap" style="padding-left:10.5pt; ">Financial Statement Schedules</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">None.<span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">3.<span class="swap" style="padding-left:10.5pt; ">Exhibits</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The exhibits listed in the following Exhibit Index are filed or incorporated by reference as part of this Annual Report on <span style="font-size:10pt; ">&#8203;&#8203;</span>Form 10-K.<span style="font-size:12pt; "> </span></p><div>

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         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; ">Siebert 2022 Form-10K&#8201;83</p>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">EXHIBIT INDEX</span><span style="font-size:12pt; "> </span></p><div>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Exhibit</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">No.</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Description Of Document</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">2.1</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Plan and Agreement of Merger between J. Michaels, Inc. and Muriel Siebert Capital Markets Group, Inc., dated as </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">of April 24, 1996 (&#8220;Merger Agreement&#8221;) (incorporated by reference to Siebert Financial Corp.&#8217;s Annual Report on </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Form 10-K for the fiscal year ended December 31, 1996)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">2.2</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Amendment No. 1 to Merger Agreement, dated as of June 28, 1996 (incorporated by reference to Siebert Financial </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Corp.&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 1996)</a></span><span style="font-size:10pt; "> </span></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">2.3</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Amendment No. 2 to Merger Agreement, dated as of September 30, 1996 (incorporated by reference to Siebert </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Financial Corp.&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 1996)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">2.4</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Amendment No. 3 to Merger Agreement, dated as of November 7, 1996 (incorporated by reference to Siebert </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">Financial Corp.&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 1996)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001019056-98-000168.txt">3.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001019056-98-000168.txt">Certificate of Incorporation of Siebert Financial Corp., formerly known as J. Michaels, Inc. originally filed on </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001019056-98-000168.txt">April 9, 1934, as amended and restated to date (incorporated by reference to Siebert Financial Corp.&#8217;s Annual </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001019056-98-000168.txt">Report on Form 10-K for the fiscal year ended December 31, 1997)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000115752320000435/a52195057ex3_1a.htm">3.1 (a)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000115752320000435/a52195057ex3_1a.htm">Certificate of Amendment to Certificate of Incorporation of Siebert Financial Corp., as amended and restated, filed </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000115752320000435/a52195057ex3_1a.htm">February 2, 2020. (incorporated by reference to Siebert Financial Corp.'s Annual Report on Form 10-K for the </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000115752320000435/a52195057ex3_1a.htm">fiscal year ended December 31, 2019)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">3.2</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">By-laws of Siebert Financial Corp. (incorporated by reference to Siebert Financial Corp.&#8217;s Registration Statement </a><a href="http://www.sec.gov/Archives/edgar/data/65596/0001000096-97-000184.txt">on Form S-1 (File No. 333-49843) filed with the SEC on April 10, 1998)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222001113/sieb10kex4-0.htm">4.0</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222001113/sieb10kex4-0.htm">Description of Registrant&#8217;s Securities</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000158095721000230/sieb10qex4-1.htm">4.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000158095721000230/sieb10qex4-1.htm">Siebert Financial Corp. 2021 Equity Incentive Plan**</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000165495416001982/sieb_ex21.htm">10.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000165495416001982/sieb_ex21.htm">Acquisition Agreement, dated September 1, 2016, by and among, Siebert Financial Corp., the Majority </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000165495416001982/sieb_ex21.htm">Shareholder and KCA (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K filed </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000165495416001982/sieb_ex21.htm">with the SEC on September 2, 2016)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000358/ex10_2.htm">10.2</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000358/ex10_2.htm">Assignment dated December 16, 2016 by and between the Majority Shareholder and Siebert Financial Corp.</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000358/ex10_3.htm">10.3</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000358/ex10_3.htm">Consent and Waiver dated as of December 16, 2016 by and among Siebert Cisneros Shank Financial, LLC, Siebert </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000358/ex10_3.htm">Cisneros Shank &amp; Co. L.L.C. and Siebert Financial Corp.</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935507000036/ex_4-1.htm">10.6</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935507000036/ex_4-1.htm">Siebert Financial Corp. 2007 Long-Term Incentive Plan (incorporated by reference to Siebert Financial Corp.&#8217;s </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935507000036/ex_4-1.htm">Registration Statement on Form S-8 (File No. 333-144680) filed with the SEC on July 18, 2007)**</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935510000046/n11451_ex10-1.htm">10.7</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935510000046/n11451_ex10-1.htm">Fully Disclosed Clearing Agreement, by and between NFS LLC and Muriel Siebert &amp; Co., Inc. dated May 5, </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935510000046/n11451_ex10-1.htm">2010. (incorporated by reference to Siebert Financial Corp.&#8217;s Quarterly Report on Form 10-Q filed with the </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000108935510000046/n11451_ex10-1.htm">Securities and Exchange Commission on August 16, 2010)*</a></span><span style="font-size:10pt; "> </span></p>

               </td>

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            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000579/ex2_1.htm">10.8</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000579/ex2_1.htm">Asset Purchase Agreement, dated as of June 26, 2017 by and among StockCross Financial Services, Inc., Muriel </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000579/ex2_1.htm">Siebert &amp; Co., Inc. and Siebert Financial Corp. (incorporated by reference to Siebert Financial Corp.&#8217;s Current </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000101905617000579/ex2_1.htm">Report on Form 8-K filed with the SEC on June 28, 2017)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319000149/a51930939ex99_1.htm">10.9</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319000149/a51930939ex99_1.htm">StockCross Share Repurchase Agreement dated as of January 18, 2019 by and among tZERO Group, Inc., a </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319000149/a51930939ex99_1.htm">Delaware corporation, StockCross Financial Services, Inc., a Massachusetts corporation and Muriel Siebert &amp; Co., </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319000149/a51930939ex99_1.htm">Inc., a Delaware Corporation (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319000149/a51930939ex99_1.htm">filed with the SEC on January 25, 2019)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span> </span></p>

               </td>

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      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; "><span>Siebert 2022 Form-10K&#8201;84</span></p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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      </div><div>
         <table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">







            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002032/a52104058ex99_1.htm">10.10</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002032/a52104058ex99_1.htm">Equity Interests Purchase Agreement, dated as of September 27, 2019, by and among Siebert Financial Corp., </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002032/a52104058ex99_1.htm">Weeden Investors L.P. and Weeden Securities Corporation. (incorporated by reference to Siebert Financial Corp.&#8217;s </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002032/a52104058ex99_1.htm">Current Report on Form 8-K filed with the SEC on October 3, 2019)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002318/a52138520ex99_2.htm">10.11</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002318/a52138520ex99_2.htm">Promissory Note, dated as of December 2, 2019, made by Siebert Financial Corp. in favor of Gloria E. Gebbia. </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002318/a52138520ex99_2.htm">(incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K filed with the SEC on </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752319002318/a52138520ex99_2.htm">December 4, 2019)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320000028/a52154197ex99_1.htm">10.12</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320000028/a52154197ex99_1.htm">Agreement and Plan of Merger, dated as of December 31, 2019 by and among Siebert Financial Corp., Muriel </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320000028/a52154197ex99_1.htm">Siebert &amp; Co., Inc., StockCross Financial Services, Inc. (&#8220;StockCross&#8221;) and each of the shareholders of </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320000028/a52154197ex99_1.htm">StockCross. (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K filed with the </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320000028/a52154197ex99_1.htm">SEC on January 7, 2020)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_1.htm">10.13</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_1.htm">Loan and Security Agreement, dated as of July 22, 2020, by and between East West Bank and Siebert Financial </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_1.htm">Corp. (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K filed with the SEC on </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_1.htm">July 28, 2020)</a></span><span style="font-size:10pt; "> </span></p>

               </td>

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            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_2.htm">10.14</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_2.htm">Form of Term Loan Note (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on Form 8-K filed </a><a href="http://www.sec.gov/Archives/edgar/data/65596/000115752320001047/a52255406ex99_2.htm">with the SEC on July 28, 2020)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000158095721000172/sieb10qex10-15.htm">10.15</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000158095721000172/sieb10qex10-15.htm">Common Stock Purchase Agreement, dated as of January 31, 2021, between Siebert Financial Corp. and </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000158095721000172/sieb10qex10-15.htm">OpenHand Holdings, Inc. (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-16.htm">10.16</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-16.htm">Amendment to Fully Disclosed Clearing Agreement, dated as of August 1, 2021, by and between Muriel Siebert &amp; </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-16.htm">Co., Inc. and National Financial Services LLC. (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-17.htm">10.17</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-17.htm">Guaranty Agreement, dated as of August 1, 2021, between Siebert Financial Corp. and National Financial Services </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-17.htm">LLC (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-18.htm">10.18</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-18.htm">Amendment No. 1 to Common Stock Purchase Agreement, dated as of August 18, 2021, between Siebert Financial </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007322/sieb10qex10-18.htm">Corp. and OpenHand Holdings, Inc. (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007390/e14607ex10-19.htm">10.19</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007390/e14607ex10-19.htm">Agreement between Siebert Financial Corp. and Tigress Holdings, LLC, dated November 16, 2021. (incorporated </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109221007390/e14607ex10-19.htm">by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-20.htm">10.20</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-20.htm">Purchase Agreement dated as of December 30, 2021, for 653 Collins Ave, Miami Beach, FL, between Siebert </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-20.htm">Financial Corp. and City National Bank of Florida, a national banking association, as trustee under the provisions </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-20.htm">of a certain Trust Agreement, dated 22nd day of March, 1993 (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-21.htm">10.21</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-21.htm">Promissory Note, dated as of December 30, 2021, made by Siebert Financial Corp. in favor of Gloria E. Gebbia </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-21.htm">(incorporated by reference)</a></span><span style="font-size:12pt; "> </span></p>

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      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; "><span>Siebert 2022 Form-10K&#8201;85</span></p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
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         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-22.htm">10.22</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-22.htm">Promissory Note and Loan and Security Agreement, dated as of December 30, 2021, between East West Bank and </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000025/e14831ex10-22.htm">Siebert Financial Corp. (incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000204/e14907ex10-23.htm">10.23</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000204/e14907ex10-23.htm">Agreement between Siebert Financial Corp. and Hedge Connection, Inc., dated January 21, 2022. (incorporated by </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000089109222000204/e14907ex10-23.htm">reference)</a></span><span style="font-size:10pt; "> </span></p>

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               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022029058/sieb10q0331ex10-24.htm">10.24</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022029058/sieb10q0331ex10-24.htm">Debt Exchange Agreement between Siebert Financial Corp. and Gloria E. Gebbia, dated March 31, 2022. </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022029058/sieb10q0331ex10-24.htm">(incorporated by reference)</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022030156/sieb8kex10-25.htm">10.25</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022030156/sieb8kex10-25.htm">Capital on Demand</a></span><span style="font-size:6.1pt; top:-3.54pt; position:relative; ">TM</span><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022030156/sieb8kex10-25.htm"> Sales Agreement, dated May 27, 2022, by and between Siebert Financial Corp. and </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022030156/sieb8kex10-25.htm">JonesTrading Institutional Services LLC. (incorporated by reference to Siebert Financial Corp.&#8217;s Current Report on </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022030156/sieb8kex10-25.htm">Form 8-K filed with the SEC on May 27, 2022).</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-26.htm">10.26</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-26.htm">Reorganization Agreement By and Among Tigress Holdings, LLC, Rise Financial Services, LLC, and Siebert </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-26.htm">Financial Corp. dated October 18, 2022 (incorporated by reference to Siebert Financial Corp. Current Report on </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-26.htm">Form 8-K filed with the SEC on October 21, 2022).</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-27.htm">10.27</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-27.htm">Termination Agreement By and Among Hedge Connection, Inc., Lisa Vioni, Rise Financial Services, LLC, and </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-27.htm">Siebert Financial Corp., dated October 18, 2022 (incorporated by reference to Siebert Financial Corp. Current </a><a href="https://www.sec.gov/Archives/edgar/data/65596/000121390022065552/ex10-27.htm">Report on Form 8-K filed with the SEC on October 21, 2022).</a></span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

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               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex21-1.htm">21.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex21-1.htm">Subsidiaries of the registrant***</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex23-1.htm">23.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex23-1.htm">Consent of Baker Tilly US, LLP***</a></span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex31-1.htm">31.1</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex31-1.htm">Certification of Andrew H. Reich pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to </a><a href="sieb10kex31-1.htm">Section 302 of the Sarbanes-Oxley Act of 2002***</a></span><span style="font-size:10pt; "> </span></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex32-1.htm">32.1****</a></span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span><a href="sieb10kex32-1.htm">Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as </a><a href="sieb10kex32-1.htm">adopted pursuant of Section 906 of the Sarbanes-Oxley Act of 2002.</a></span><span style="font-size:10pt; "> </span></p>

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               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "><span>INS Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document).</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>SCH Inline XBRL Taxonomy Extension Schema Document.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>DEF Inline XBRL Taxonomy Extension Definition Linkbase Document.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>LAB Inline XBRL Taxonomy Extension Label Linkbase Document.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>101.</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>104&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Cover Page Interactive Data File (embedded with Inline XBRL document).</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:84%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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               <td colspan="4" style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Portions of the indicated document have been afforded confidential treatment and have been filed separately with the SEC pursuant to Rule 24b-2 of the General Rules and Regulations promulgated under the Securities Exchange Act of 1934, as amended.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td colspan="4" style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>**&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Management contract or compensatory plan or arrangement.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td colspan="2" style="width:13%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td colspan="4" style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>***&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Filed herewith</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td colspan="4" style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td colspan="4" style="width:2%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>****&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;This certification is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (Exchange Act), or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act.</span><span style="font-size:12pt; "> </span></p>

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      </div><div>

      </div><p id="d1e22375_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; color:#0070C0; ">ITEM 16. FORM 10-K SUMMARY</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span>None</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "></p><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; "><span>Siebert 2022 Form-10K&#8201;86</span></p>

         </div><hr style="border-top:1.5pt solid #000000;"/><div style="page-break-after:always;"></div>
      </div><div>
      </div><p style="padding-top:10pt; "></p><div>
      </div><div style="width:100%; clear:both;">

         <p style="font-family:Times New Roman, Times, serif; font-size:13.03pt; text-align:left; margin-bottom:0pt; "></p>

      </div><div>


      </div><p id="d1e22392_anchor" style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">SIGNATURES</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "><span>Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:-30pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

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            <tr class="odd">

               <td colspan="3" style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:18pt; margin-bottom:0pt; "><span>SIEBERT FINANCIAL CORP.</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>By:</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:46%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ Andrew H. Reich</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Andrew H. Reich</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Executive Vice President, Chief Operating Officer,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Chief Financial Officer, Secretary and Director</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>(Principal executive, financial and accounting officer)</span><span style="font-size:10pt; "> </span></p>

               </td>

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            <tr class="even">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

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            <tr class="odd">

               <td style="width:50%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:46%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Date: March 29, 2023</span><span style="font-size:12pt; "> </span></p>

               </td>

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         </table>
      </div><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "><span>Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.</span><span style="font-size:12pt; "> </span></p><div>

      </div><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p><div>

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         <table cellpadding="0" style="border-spacing:0; margin:auto;  margin-left:auto; " width="100%">








            <tr class="odd">

               <td style="width:27%; border-bottom:0.7pt solid #000000; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Name</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; border-bottom:0.7pt solid #000000; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Title</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; border-bottom:0.7pt solid #000000; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Date</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>



            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:18pt; margin-bottom:0pt; "><span>/s/ Andrew H. Reich</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td rowspan="2" style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:18pt; margin-bottom:0pt; "><span>Executive Vice President, Chief Operating Officer and</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td rowspan="2" style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:18pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Andrew H. Reich</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Chief Financial Officer, Secretary and Director (Principal executive, financial and accounting officer)</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ Gloria E. Gebbia</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td rowspan="2" style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Director</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Gloria E. Gebbia</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ John J. Gebbia</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td rowspan="2" style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Director</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>John J. Gebbia</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ Charles Zabatta</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td rowspan="2" style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Director</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Charles Zabatta</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ Francis V. Cuttita</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td rowspan="2" style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Director</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Francis V. Cuttita</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>&#160;</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:27%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>/s/ Jerry M. Schneider</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Director</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>March 29, 2023</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd">

               <td style="width:27%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span>Jerry M. Schneider</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:48%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:4%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "></p>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span> </span></p>

               </td>

            </tr>



         </table>
      </div><div>


      </div><div>
         <div style="width:100%; clear:both;">

            <p style="font-family:Times New Roman, Times, serif; font-size:8pt; text-align:right; "><span>Siebert 2022 Form-10K&#8201;87</span></p>

         </div><hr style="border-top:1.5pt solid #000000;"/>
      </div><div>








































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  <xs:element name="RevenueFromCommissionsAndFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_RevenueFromCommissionsAndFees"/>
  <xs:element name="InterestMarketingAndDistributionFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_InterestMarketingAndDistributionFees"/>
  <xs:element name="MarketMakingIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_MarketMakingIncome"/>
  <xs:element name="StockLoanIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockLoanIncome"/>
  <xs:element name="AdvisoryFeesRevenue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_AdvisoryFeesRevenue"/>
  <xs:element name="TechnologyAndCommunications" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_TechnologyAndCommunications"/>
  <xs:element name="ReferralFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReferralFees"/>
  <xs:element name="LossOnSaleOfEquityMethodInvestmentInRelatedParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties"/>
  <xs:element name="StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue"/>
  <xs:element name="StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares"/>
  <xs:element name="StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction"/>
  <xs:element name="StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction"/>
  <xs:element name="StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction"/>
  <xs:element name="StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction"/>
  <xs:element name="StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction"/>
  <xs:element name="TerminationOfAgreementWithTechnologyPartner" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_TerminationOfAgreementWithTechnologyPartner"/>
  <xs:element name="StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties"/>
  <xs:element name="EmployeeBenefitsAndShareBasedCompensationshares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EmployeeBenefitsAndShareBasedCompensationshares"/>
  <xs:element name="DownwardAdjustmentDueToChangesInObservablePrices" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DownwardAdjustmentDueToChangesInObservablePrices"/>
  <xs:element name="ImpairmentOfEquityMethodInvestmentInRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty"/>
  <xs:element name="ReceivablesFromCustomersAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivablesFromCustomersAmount"/>
  <xs:element name="PrepaidServiceContractNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrepaidServiceContractNoncurrent"/>
  <xs:element name="IncreaseDecreaseInPayablesToNonCustomers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_IncreaseDecreaseInPayablesToNonCustomers"/>
  <xs:element name="IncreaseDecreaseInDraftsPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_IncreaseDecreaseInDraftsPayable"/>
  <xs:element name="DistributionFromEquityMethodInvestmentInRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DistributionFromEquityMethodInvestmentInRelatedParty"/>
  <xs:element name="BuildOutOfProperty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_BuildOutOfProperty"/>
  <xs:element name="Treasurystockvalues" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_Treasurystockvalues"/>
  <xs:element name="TransfersOfRiseMembershipInterests" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_TransfersOfRiseMembershipInterests"/>
  <xs:element name="EquityMethodInvestmentInRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_EquityMethodInvestmentInRelatedParty"/>
  <xs:element name="TransfersOfRiseMembershipInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_TransfersOfRiseMembershipInterest"/>
  <xs:element name="NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection"/>
  <xs:element name="NetMembershipInterestsExchangeBetweenTigressAndRISE" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE"/>
  <xs:element name="ForgivenessOfNotesPayableFromHedgeConnection" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ForgivenessOfNotesPayableFromHedgeConnection"/>
  <xs:element name="TransactionswithTigressandHedgeConnectionTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_TransactionswithTigressandHedgeConnectionTable"/>
  <xs:element name="TransactionswithTigressandHedgeConnectionLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TransactionswithTigressandHedgeConnectionLineItems"/>
  <xs:element name="DisclosureOfRiseTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DisclosureOfRiseTextBlock"/>
  <xs:element name="LeasesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LeasesTable"/>
  <xs:element name="LeasesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LeasesLineItems"/>
  <xs:element name="DeferredContractIncentiveTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentiveTextBlock"/>
  <xs:element name="DeferredContractIncentiveTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_DeferredContractIncentiveTable"/>
  <xs:element name="DeferredContractIncentiveLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentiveLineItems"/>
  <xs:element name="PrincipalTransactionsAndProprietaryTradingTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_PrincipalTransactionsandProprietaryTradingTable"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrincipalTransactionsandProprietaryTradingLineItems"/>
  <xs:element name="SoftDollarArrangementTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SoftDollarArrangementTextBlock"/>
  <xs:element name="SoftDollarArrangementTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_SoftDollarArrangementTable"/>
  <xs:element name="SoftDollarArrangementLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SoftDollarArrangementLineItems"/>
  <xs:element name="ReferralFeesTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReferralFeesTextBlock"/>
  <xs:element name="RelatedPartyDisclosuresTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_RelatedPartyDisclosuresTable"/>
  <xs:element name="RelatedPartyDisclosuresLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_RelatedPartyDisclosuresLineItems"/>
  <xs:element name="CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock"/>
  <xs:element name="ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock"/>
  <xs:element name="PayablesToNonCustomersPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PayablesToNonCustomersPolicyTextBlock"/>
  <xs:element name="DraftsPayablePolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DraftsPayablePolicyTextBlock"/>
  <xs:element name="DeferredContractIncentivePolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentivePolicyTextBlock"/>
  <xs:element name="PrincipalTransactionsAndProprietaryTradingPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock"/>
  <xs:element name="StockBorrowStockLoanPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockBorrowStockLoanPolicyTextBlock"/>
  <xs:element name="InterestMarketingAndDistributionFeesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_InterestMarketingAndDistributionFeesPolicyTextBlock"/>
  <xs:element name="OtherIncomePolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OtherIncomePolicyTextBlock"/>
  <xs:element name="CostsToObtainOrFulfillAContractOtherPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CostsToObtainOrFulfillAContractOtherPolicyTextBlock"/>
  <xs:element name="ScheduleOfSoftwareTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ScheduleOfSoftwareTextBlock"/>
  <xs:element name="ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock"/>
  <xs:element name="LeasesTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LeasesTablesTable"/>
  <xs:element name="LeasesTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LeasesTablesLineItems"/>
  <xs:element name="ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_PrincipalTransactionsandProprietaryTradingTablesTable"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems"/>
  <xs:element name="EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock"/>
  <xs:element name="DueFromGoldmanSachs" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DueFromGoldmanSachs"/>
  <xs:element name="DueFromPershingCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DueFromPershingCapital"/>
  <xs:element name="DueFromNFS" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DueFromNFS"/>
  <xs:element name="DueFromGlobalShares" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DueFromGlobalShares"/>
  <xs:element name="TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations"/>
  <xs:element name="DueToSecuritiesFailToReceive" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DueToSecuritiesFailToReceive"/>
  <xs:element name="CouponRatePercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CouponRatePercentage"/>
  <xs:element name="PropertyGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_PropertyGross"/>
  <xs:element name="OfficeFacilitiesGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_OfficeFacilitiesGross"/>
  <xs:element name="SoftwareNetDetailsScheduleofsoftwareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_SoftwareNetDetailsScheduleofsoftwareTable"/>
  <xs:element name="SoftwareNetDetailsScheduleofsoftwareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SoftwareNetDetailsScheduleofsoftwareLineItems"/>
  <xs:element name="LeasesDetailsScheduleofadditionalinformationrelatedtoleasesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesTable"/>
  <xs:element name="LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems"/>
  <xs:element name="LeasesDetailsScheduleofleasecostsandotherleaseinformationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable"/>
  <xs:element name="LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems"/>
  <xs:element name="LeasesDetailsScheduleoffutureannualminimumpaymentsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable"/>
  <xs:element name="LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems"/>
  <xs:element name="OperatingIncomeloss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_OperatingIncomeloss"/>
  <xs:element name="LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable"/>
  <xs:element name="LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems"/>
  <xs:element name="NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable"/>
  <xs:element name="NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingTable"/>
  <xs:element name="PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems"/>
  <xs:element name="UnrealizedLossOnPortfolioOfUSGovernmentSecurities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities"/>
  <xs:element name="IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateTable"/>
  <xs:element name="IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems"/>
  <xs:element name="DeferredTaxAssetsLeaseLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredTaxAssetsLeaseLiabilities"/>
  <xs:element name="CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable"/>
  <xs:element name="CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems"/>
  <xs:element name="OrganizationDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_OrganizationDetailsTable"/>
  <xs:element name="OrganizationDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OrganizationDetailsLineItems"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_SummaryofSignificantAccountingPoliciesDetailsTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
  <xs:element name="EstimatesClosingTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EstimatesClosingTerm"/>
  <xs:element name="DeferredContractIncentives" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentives"/>
  <xs:element name="ContraExpenseTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ContraExpenseTerm"/>
  <xs:element name="StockBorrowStockLoan" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockBorrowStockLoan"/>
  <xs:element name="TransactionswithTigressandHedgeConnectionDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_TransactionswithTigressandHedgeConnectionDetailsTable"/>
  <xs:element name="TransactionswithTigressandHedgeConnectionDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems"/>
  <xs:element name="OutstandingMembershipInterestsPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OutstandingMembershipInterestsPercentage"/>
  <xs:element name="IssuedAndOutstandingPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_IssuedAndOutstandingPercentage"/>
  <xs:element name="LicenseFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_LicenseFees"/>
  <xs:element name="NumberOfBoardOfDirector" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NumberOfBoardOfDirector"/>
  <xs:element name="ExchangePercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ExchangePercentage"/>
  <xs:element name="RiseDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_RiseDetailsTable"/>
  <xs:element name="RiseDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_RiseDetailsLineItems"/>
  <xs:element name="PercentageOfRemainingInterestInStockCrossPurchased" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="sieb_PercentageOfRemainingInterestInStockCrossPurchased"/>
  <xs:element name="ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable"/>
  <xs:element name="ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems"/>
  <xs:element name="PrepaidServiceContractDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_PrepaidServiceContractDetailsTable"/>
  <xs:element name="PrepaidServiceContractDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PrepaidServiceContractDetailsLineItems"/>
  <xs:element name="AnnualLicenseFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_AnnualLicenseFees"/>
  <xs:element name="ReceivedPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivedPayment"/>
  <xs:element name="PropertyOfficeFacilitiesandEquipmentNetDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable"/>
  <xs:element name="PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems"/>
  <xs:element name="BuildOutExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_BuildOutExpense"/>
  <xs:element name="FutureAmortizationDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_FutureAmortizationDescription"/>
  <xs:element name="EquityMethodInvestmentsinRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable"/>
  <xs:element name="EquityMethodInvestmentsinRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems"/>
  <xs:element name="ReceivedCashDistributions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivedCashDistributions"/>
  <xs:element name="InvestmentCarryingAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_InvestmentCarryingAmount"/>
  <xs:element name="InvestmentsCostDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_InvestmentsCostDetailsTable"/>
  <xs:element name="InvestmentsCostDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_InvestmentsCostDetailsLineItems"/>
  <xs:element name="PurchaseAnAdditionalOption" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_PurchaseAnAdditionalOption"/>
  <xs:element name="ValuationOfOpenhand" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ValuationOfOpenhand"/>
  <xs:element name="ExchangeOfOutstandingCommonStockPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_ExchangeOfOutstandingCommonStockPercentage"/>
  <xs:element name="PercentageOfOutstandingCommonStock" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PercentageOfOutstandingCommonStock"/>
  <xs:element name="PurchaseOfRestrictedShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PurchaseOfRestrictedShares"/>
  <xs:element name="LongTermDebtDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_LongTermDebtDetailsTable"/>
  <xs:element name="LongTermDebtDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LongTermDebtDetailsLineItems"/>
  <xs:element name="AcquiredCommercialOfficeBuildingAndAssociatedProperty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty"/>
  <xs:element name="UnusedCommitmen" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_UnusedCommitmen"/>
  <xs:element name="InterestRateLineOfCredit" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_InterestRateLineOfCredit"/>
  <xs:element name="OriginationFee" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OriginationFee"/>
  <xs:element name="NetCapitalRatio" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetCapitalRatio"/>
  <xs:element name="NotesPayableRelatedPartyDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_NotesPayableRelatedPartyDetailsTable"/>
  <xs:element name="NotesPayableRelatedPartyDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NotesPayableRelatedPartyDetailsLineItems"/>
  <xs:element name="DeferredContractIncentiveDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_DeferredContractIncentiveDetailsTable"/>
  <xs:element name="DeferredContractIncentiveDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentiveDetailsLineItems"/>
  <xs:element name="NumberOfAnnualCredits" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NumberOfAnnualCredits"/>
  <xs:element name="AnnualCredits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_AnnualCredits"/>
  <xs:element name="BusinessDevelopmentDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_BusinessDevelopmentDescription"/>
  <xs:element name="ContraExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ContraExpense"/>
  <xs:element name="DeferredContractIncentive" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_DeferredContractIncentive"/>
  <xs:element name="SoftDollarArrangementDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_SoftDollarArrangementDetailsTable"/>
  <xs:element name="SoftDollarArrangementDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SoftDollarArrangementDetailsLineItems"/>
  <xs:element name="IncomeTaxesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_IncomeTaxesDetailsTable"/>
  <xs:element name="IncomeTaxesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_IncomeTaxesDetailsLineItems"/>
  <xs:element name="PercentageOfFutureTaxableIncome" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PercentageOfFutureTaxableIncome"/>
  <xs:element name="CapitalRequirementsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_CapitalRequirementsDetailsTable"/>
  <xs:element name="CapitalRequirementsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CapitalRequirementsDetailsLineItems"/>
  <xs:element name="PercentageOfAggregateDebitBalanceToNetCapital" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="sieb_PercentageOfAggregateDebitBalanceToNetCapital"/>
  <xs:element name="NetCapitalInExcessOfMinimumRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetCapitalInExcessOfMinimumRequirement"/>
  <xs:element name="NetCapitalInExcessOfItsMinimumRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetCapitalInExcessOfItsMinimumRequirement"/>
  <xs:element name="CashAndSecuritiesDeposits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_CashAndSecuritiesDeposits"/>
  <xs:element name="SecuritiesWithFairValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_SecuritiesWithFairValue"/>
  <xs:element name="CashDepositsInExcessOfMinimumRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_CashDepositsInExcessOfMinimumRequirement"/>
  <xs:element name="MinimumCashDepositsRequired" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_MinimumCashDepositsRequired"/>
  <xs:element name="CashDeposit" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_CashDeposit"/>
  <xs:element name="SpecialReserveAccounts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_SpecialReserveAccounts"/>
  <xs:element name="ExcessOfDepositRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ExcessOfDepositRequirement"/>
  <xs:element name="NetCapitalRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NetCapitalRequirement"/>
  <xs:element name="InExcessOfMinimumRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_InExcessOfMinimumRequirement"/>
  <xs:element name="MinimumRequirement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_MinimumRequirement"/>
  <xs:element name="MarginLoansExtended" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_MarginLoansExtended"/>
  <xs:element name="ReceivablesFromCustomers1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ReceivablesFromCustomers1"/>
  <xs:element name="AgreementDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_AgreementDomain"/>
  <xs:element name="CommitmentsContingenciesandOtherDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_CommitmentsContingenciesandOtherDetailsTable"/>
  <xs:element name="CommitmentsContingenciesandOtherDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CommitmentsContingenciesandOtherDetailsLineItems"/>
  <xs:element name="CommissionRateOfAggregateGrossProceed" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CommissionRateOfAggregateGrossProceed"/>
  <xs:element name="HealthClaimReinsuranceLimitPerEmployee" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_HealthClaimReinsuranceLimitPerEmployee"/>
  <xs:element name="ExpenseForSelfInsuranceClaims" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_ExpenseForSelfInsuranceClaims"/>
  <xs:element name="EmployeeBenefitPlansDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_EmployeeBenefitPlansDetailsTable"/>
  <xs:element name="EmployeeBenefitPlansDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EmployeeBenefitPlansDetailsLineItems"/>
  <xs:element name="EmployeeBenefitPlansShareRemained" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EmployeeBenefitPlansShareRemained"/>
  <xs:element name="RelatedPartyDisclosuresDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="sieb_RelatedPartyDisclosuresDetailsTable"/>
  <xs:element name="RelatedPartyDisclosuresDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_RelatedPartyDisclosuresDetailsLineItems"/>
  <xs:element name="NotesPayableAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="sieb_NotesPayableAmount"/>
  <xs:element name="OutstandingAndIssuedMembershipInterestRates" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OutstandingAndIssuedMembershipInterestRates"/>
  <xs:element name="CompensationAggregateAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="sieb_CompensationAggregateAmount"/>
  <xs:element name="AgreementAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="sieb_AgreementAxis"/>
  <xs:element name="BMOHarrisBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_BMOHarrisBankMember"/>
  <xs:element name="CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember"/>
  <xs:element name="EastWestBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_EastWestBankMember"/>
  <xs:element name="FourPercentageDueDecemberThirtyTwentyTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember"/>
  <xs:element name="FourPercentageDueJune302022Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_FourPercentageDueJune302022Member"/>
  <xs:element name="FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember"/>
  <xs:element name="GebbiaSullivanCountyLandTrustMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_GebbiaSullivanCountyLandTrustMember"/>
  <xs:element name="GloriaEGebbiaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_GloriaEGebbiaMember"/>
  <xs:element name="HedgeConnectionMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_HedgeConnectionMember"/>
  <xs:element name="InvestCloudIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_InvestCloudIncMember"/>
  <xs:element name="LineCreditWithEastWestBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LineCreditWithEastWestBankMember"/>
  <xs:element name="LoanAndSecurityAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_LoanAndSecurityAgreementMember"/>
  <xs:element name="MSCOMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MSCOMember"/>
  <xs:element name="MSCOSharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MSCOSharesMember"/>
  <xs:element name="MarketingAndDistributionFeesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MarketingAndDistributionFeesMember"/>
  <xs:element name="MaturingCouponRate1Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingCouponRate1Member"/>
  <xs:element name="MaturingCouponRate2Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingCouponRate2Member"/>
  <xs:element name="MaturingCouponRate3Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingCouponRate3Member"/>
  <xs:element name="MaturingCouponRate4Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingCouponRate4Member"/>
  <xs:element name="MaturingCouponRateMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingCouponRateMember"/>
  <xs:element name="MaturingDiscountRate1Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingDiscountRate1Member"/>
  <xs:element name="MaturingDiscountRateMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MaturingDiscountRateMember"/>
  <xs:element name="MiamiOfficeBuildingMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MiamiOfficeBuildingMember"/>
  <xs:element name="MortgageWithEastWestBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_MortgageWithEastWestBankMember"/>
  <xs:element name="NationalFinancialServicesLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_NationalFinancialServicesLLCMember"/>
  <xs:element name="OpenHandMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OpenHandMember"/>
  <xs:element name="OtherSoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OtherSoftwareMember"/>
  <xs:element name="OwnershipInterestMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_OwnershipInterestMember"/>
  <xs:element name="PWMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PWMember"/>
  <xs:element name="PriorToAugustOneTwentyThousandsTwentyFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember"/>
  <xs:element name="PriorToAugustOneTwentyThousandsTwentyFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember"/>
  <xs:element name="PriorToAugustOneTwentyThousandsTwentyThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember"/>
  <xs:element name="RiseMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_RiseMember"/>
  <xs:element name="RoboadvisorMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_RoboadvisorMember"/>
  <xs:element name="SalesAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SalesAgreementMember"/>
  <xs:element name="SiebertMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_SiebertMember"/>
  <xs:element name="StockBorrowMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_StockBorrowMember"/>
  <xs:element name="TermLoanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TermLoanMember"/>
  <xs:element name="TerminationAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TerminationAgreementMember"/>
  <xs:element name="TigressAndHedgeConnectionMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TigressAndHedgeConnectionMember"/>
  <xs:element name="TigressHoldingsLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TigressHoldingsLLCMember"/>
  <xs:element name="TigressHoldingsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_TigressHoldingsMember"/>
  <xs:element name="USFederalMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_USFederalMember"/>
  <xs:element name="USGovernmentSecuritiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_USGovernmentSecuritiesMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="sieb_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>3
<FILENAME>sieb-20221231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 29 20:27:59 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ConsolidatedIncomeStatement" roleURI="http://siebertnet.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ConsolidatedCashFlow" roleURI="http://siebertnet.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleofamountsreceivablefrompayablestoanddepositswithbrokerdealersandclearingorganizationsTable" roleURI="http://siebertnet.com/role/ScheduleofamountsreceivablefrompayablestoanddepositswithbrokerdealersandclearingorganizationsTable"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleofpropertyofficefacilitiesandequipmentTable" roleURI="http://siebertnet.com/role/ScheduleofpropertyofficefacilitiesandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleofleasecostsandotherleaseinformationTable" roleURI="http://siebertnet.com/role/ScheduleofleasecostsandotherleaseinformationTable"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleoffutureannualminimumpaymentsTable" roleURI="http://siebertnet.com/role/ScheduleoffutureannualminimumpaymentsTable"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleofprincipaltransactionsandproprietarytradingTable" roleURI="http://siebertnet.com/role/ScheduleofprincipaltransactionsandproprietarytradingTable"/>
  <roleRef xlink:type="simple" xlink:href="sieb-20221231.xsd#sieb_r_ScheduleofbenefitfromincometaxesTable" roleURI="http://siebertnet.com/role/ScheduleofbenefitfromincometaxesTable"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent" order="5" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Goodwill" order="10" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="srt_PayablesToCustomers" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="sieb_PayablesToNoncustomers" xlink:href="sieb-20221231.xsd#sieb_PayablesToNoncustomers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="sieb_PayablesToNoncustomers" order="2" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="srt_DraftsPayable" order="3" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_TaxesPayableCurrent" order="6" weight="1"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased"/>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>4
<FILENAME>sieb-20221231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 29 20:27:59 UTC 2023 -->
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>sieb-20221231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 29 20:27:59 UTC 2023 -->
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Beginning Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1" xml:lang="en-US">Ending Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Non-operating income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Income (loss) before provision for (benefit from) income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income (loss) available to common stockholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockOtherSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockOtherSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CommonStockOtherSharesOutstanding_lbl" xml:lang="en-US">Beginning Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockOtherSharesOutstanding" xlink:to="us-gaap_CommonStockOtherSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CommonStockOtherSharesOutstanding_lbl0" xml:lang="en-US">Ending Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockOtherSharesOutstanding" xlink:to="us-gaap_CommonStockOtherSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash (used in) investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xml:lang="en-US">Net change in cash and cash equivalents, and cash and securities segregated for regulatory purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - beginning of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents - end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations_lbl" xml:lang="en-US">Cash and securities segregated for regulatory purposes - end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" xlink:to="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations_lbl0" xml:lang="en-US">Cash and securities segregated for regulatory purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations" xlink:to="us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">OrganizationConsolidationAnd Presentation Of Financial Statements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US">Income Statement Location [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DisclosureOfRiseAbstract" xlink:href="sieb-20221231.xsd#sieb_DisclosureOfRiseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DisclosureOfRiseAbstract_lbl" xml:lang="en-US">Rise [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DisclosureOfRiseAbstract" xlink:to="sieb_DisclosureOfRiseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" xlink:href="sieb-20221231.xsd#sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl" xml:lang="en-US">Total Receivables from and deposits with broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" xlink:to="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl" xml:lang="en-US">Total Payables to broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract_lbl" xml:lang="en-US">Prepaid Service Contract [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="us-gaap_RevenueFromContractWithCustomerAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByAssetClassAxis_lbl" xml:lang="en-US">Asset Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueByAssetClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis_lbl" xml:lang="en-US">Security Owned and Sold, Not yet Purchased, at Fair Value [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MeasurementInputTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputTypeAxis_lbl" xml:lang="en-US">Measurement Input Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputTypeAxis" xlink:to="us-gaap_MeasurementInputTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Office Facilities, and Equipment, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Total Property, office facilities, and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Total Property, office facilities, and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, office facilities, and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LeaseCost_lbl" xml:lang="en-US">Total Rent and occupancy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCost" xlink:to="us-gaap_LeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl" xml:lang="en-US">Remaining balance of lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl" xml:lang="en-US">Equity Method Investments in Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_lbl" xml:lang="en-US">Equity Method Investment, Nonconsolidated Investee [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis" xlink:to="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Long-Term Debt [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrincipalTransactionsRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrincipalTransactionsRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PrincipalTransactionsRevenue_lbl" xml:lang="en-US">Total Principal transactions and proprietary trading</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalTransactionsRevenue" xlink:to="us-gaap_PrincipalTransactionsRevenue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrincipalTransactionsRevenue_lbl0" xml:lang="en-US">Principal transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalTransactionsRevenue" xlink:to="us-gaap_PrincipalTransactionsRevenue_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ReferralFeesAbstract" xlink:href="sieb-20221231.xsd#sieb_ReferralFeesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReferralFeesAbstract_lbl" xml:lang="en-US">Referral Fees [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFeesAbstract" xlink:to="sieb_ReferralFeesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Provision for (benefit from) income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Provision for (benefit from) income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Balance as of beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="us-gaap_UnrecognizedTaxBenefits_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl0" xml:lang="en-US">Balance as of ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="us-gaap_UnrecognizedTaxBenefits_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract_lbl" xml:lang="en-US">Financial Instruments With Off-Balance Sheet Risk [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DisclosureTextBlockSupplementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardDateAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AwardDateAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardDateAxis_lbl" xml:lang="en-US">Award Date [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardDateAxis" xlink:to="us-gaap_AwardDateAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorFirmId"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorLocation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract" xlink:to="sieb_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromCustomers" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ReceivablesFromCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromCustomers_lbl" xml:lang="en-US">Receivables from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromCustomers" xlink:to="us-gaap_ReceivablesFromCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations_lbl" xml:lang="en-US">Receivables from broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations" xlink:to="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Receivables from non-customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid service contract - current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesBorrowed" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesBorrowed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesBorrowed_lbl" xml:lang="en-US">Securities borrowed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowed" xlink:to="us-gaap_SecuritiesBorrowed_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned_lbl" xml:lang="en-US">Securities owned, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract0" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract0" xlink:to="sieb_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepositsAssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepositsAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepositsAssetsNoncurrent_lbl" xml:lang="en-US">Deposits with broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositsAssetsNoncurrent" xlink:to="us-gaap_DepositsAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseOtherNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseOtherNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseOtherNoncurrent_lbl" xml:lang="en-US">Prepaid service contract &#8211; non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseOtherNoncurrent" xlink:to="us-gaap_PrepaidExpenseOtherNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedComputerSoftwareNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareNet_lbl" xml:lang="en-US">Software, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareNet" xlink:to="us-gaap_CapitalizedComputerSoftwareNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareNet_lbl0" xml:lang="en-US">Total Software, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareNet" xlink:to="us-gaap_CapitalizedComputerSoftwareNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EquityMethodInvestmentInRelatedParty1" xlink:href="sieb-20221231.xsd#sieb_EquityMethodInvestmentInRelatedParty1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EquityMethodInvestmentInRelatedParty1_lbl" xml:lang="en-US">Equity method investments in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty1" xlink:to="sieb_EquityMethodInvestmentInRelatedParty1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sieb_EquityMethodInvestmentInRelatedParty1_lbl0" xml:lang="en-US">Equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty1" xlink:to="sieb_EquityMethodInvestmentInRelatedParty1_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Investments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Investments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Investments_lbl" xml:lang="en-US">Investments, cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Investments" xlink:to="us-gaap_Investments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Investments_lbl0" xml:lang="en-US">Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Investments" xlink:to="us-gaap_Investments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Goodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract1" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract1" xlink:to="sieb_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract2" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract2" xlink:to="sieb_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_PayablesToCustomers" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_PayablesToCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_PayablesToCustomers_lbl" xml:lang="en-US">Payables to customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_PayablesToCustomers" xlink:to="srt_PayablesToCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PayablesToNoncustomers" xlink:href="sieb-20221231.xsd#sieb_PayablesToNoncustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PayablesToNoncustomers_lbl" xml:lang="en-US">Payables to non-customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PayablesToNoncustomers" xlink:to="sieb_PayablesToNoncustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_DraftsPayable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_DraftsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_DraftsPayable_lbl" xml:lang="en-US">Drafts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_DraftsPayable" xlink:to="srt_DraftsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_PayablesToBrokerDealersAndClearingOrganizations" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_PayablesToBrokerDealersAndClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_PayablesToBrokerDealersAndClearingOrganizations_lbl" xml:lang="en-US">Payables to broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_PayablesToBrokerDealersAndClearingOrganizations" xlink:to="srt_PayablesToBrokerDealersAndClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TaxesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TaxesPayableCurrent_lbl" xml:lang="en-US">Taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesLoaned" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesLoaned"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesLoaned_lbl" xml:lang="en-US">Securities loaned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesLoaned" xlink:to="us-gaap_SecuritiesLoaned_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased_lbl" xml:lang="en-US">Securities sold, not yet purchased, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl" xml:lang="en-US">Notes payable - related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Current portion of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CurrentPortionOfDeferredContractIncentiveCurrent" xlink:href="sieb-20221231.xsd#sieb_CurrentPortionOfDeferredContractIncentiveCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl" xml:lang="en-US">Current portion of deferred contract incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CurrentPortionOfDeferredContractIncentiveCurrent" xlink:to="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract3" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract3" xlink:to="sieb_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Lease liabilities, less current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-term debt, less current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveLessCurrentPortion" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveLessCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredContractIncentiveLessCurrentPortion_lbl" xml:lang="en-US">Deferred contract incentive, less current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveLessCurrentPortion" xlink:to="sieb_DeferredContractIncentiveLessCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract4" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract4" xlink:to="sieb_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, $.01 par value; 100 million shares authorized; 32,505,329 and 32,403,235 shares issued and outstanding as of December 31, 2022 and 2021, respectively</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Common stock value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">common stock, par value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, authorized shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, issued shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, outstanding shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract5" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract5" xlink:to="sieb_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RevenueFromCommissionsAndFees" xlink:href="sieb-20221231.xsd#sieb_RevenueFromCommissionsAndFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_RevenueFromCommissionsAndFees_lbl" xml:lang="en-US">Commissions and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RevenueFromCommissionsAndFees" xlink:to="sieb_RevenueFromCommissionsAndFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InterestMarketingAndDistributionFees" xlink:href="sieb-20221231.xsd#sieb_InterestMarketingAndDistributionFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_InterestMarketingAndDistributionFees_lbl" xml:lang="en-US">Interest, marketing and distribution fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InterestMarketingAndDistributionFees" xlink:to="sieb_InterestMarketingAndDistributionFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MarketMakingIncome" xlink:href="sieb-20221231.xsd#sieb_MarketMakingIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MarketMakingIncome_lbl" xml:lang="en-US">Market making</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketMakingIncome" xlink:to="sieb_MarketMakingIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockLoanIncome" xlink:href="sieb-20221231.xsd#sieb_StockLoanIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockLoanIncome_lbl" xml:lang="en-US">Stock borrow / stock loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockLoanIncome" xlink:to="sieb_StockLoanIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AdvisoryFeesRevenue" xlink:href="sieb-20221231.xsd#sieb_AdvisoryFeesRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AdvisoryFeesRevenue_lbl" xml:lang="en-US">Advisory fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AdvisoryFeesRevenue" xlink:to="sieb_AdvisoryFeesRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncome_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract6" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract6" xlink:to="sieb_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LaborAndRelatedExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LaborAndRelatedExpense_lbl" xml:lang="en-US">Employee compensation and benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FloorBrokerageExchangeAndClearanceFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FloorBrokerageExchangeAndClearanceFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FloorBrokerageExchangeAndClearanceFees_lbl" xml:lang="en-US">Clearing fees, including execution costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FloorBrokerageExchangeAndClearanceFees" xlink:to="us-gaap_FloorBrokerageExchangeAndClearanceFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TechnologyAndCommunications" xlink:href="sieb-20221231.xsd#sieb_TechnologyAndCommunications"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TechnologyAndCommunications_lbl" xml:lang="en-US">Technology and communications</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TechnologyAndCommunications" xlink:to="sieb_TechnologyAndCommunications_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Other general and administrative</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralAndAdministrativeExpense" xlink:to="us-gaap_OtherGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InformationTechnologyAndDataProcessing" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InformationTechnologyAndDataProcessing"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InformationTechnologyAndDataProcessing_lbl" xml:lang="en-US">Data processing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InformationTechnologyAndDataProcessing" xlink:to="us-gaap_InformationTechnologyAndDataProcessing_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OccupancyNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OccupancyNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OccupancyNet_lbl" xml:lang="en-US">Rent and occupancy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OccupancyNet" xlink:to="us-gaap_OccupancyNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalFees_lbl" xml:lang="en-US">Professional fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReferralFees" xlink:href="sieb-20221231.xsd#sieb_ReferralFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReferralFees_lbl" xml:lang="en-US">Referral fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFees" xlink:to="sieb_ReferralFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetImpairmentCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US">Impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl0" xml:lang="en-US">Loss on impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl1" xml:lang="en-US">Recognized impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdvertisingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdvertisingExpense_lbl" xml:lang="en-US">Advertising and promotion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdvertisingExpense_lbl0" xml:lang="en-US">Advertising and promotion costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract7" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract7" xlink:to="sieb_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract8" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract8" xlink:to="sieb_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Earnings of equity method investment in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Earnings of equity method investment in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties" xlink:href="sieb-20221231.xsd#sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties_lbl" xml:lang="en-US">Loss on sale of equity method investment in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties" xlink:to="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract9" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract9" xlink:to="sieb_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest_lbl" xml:lang="en-US">Less net loss attributable to noncontrolling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract10" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract10" xlink:to="sieb_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract" xlink:href="sieb-20221231.xsd#sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract_lbl" xml:lang="en-US">Net income (loss) available to common stockholders per share of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract" xlink:to="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Net income (loss) available to common stockholders per share of common stock basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Net income (loss) available to common stockholders per share of common stock diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract11" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract11" xlink:to="sieb_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_WeightedAverageSharesOutstandingAbstract" xlink:href="sieb-20221231.xsd#sieb_WeightedAverageSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_WeightedAverageSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted average shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_WeightedAverageSharesOutstandingAbstract" xlink:to="sieb_WeightedAverageSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average shares outstanding basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted average shares outstanding diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue_lbl" xml:lang="en-US">Shares issued for OpenHand transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl" xml:lang="en-US">Shares issued for OpenHand transaction (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction_lbl" xml:lang="en-US">Shares retired from OpenHand transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl" xml:lang="en-US">Shares retired from OpenHand transaction (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl" xml:lang="en-US">Shares issued for Tigress Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl" xml:lang="en-US">Shares issued for Tigress Transaction (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction_lbl" xml:lang="en-US">Issuance and transfers of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TerminationOfAgreementWithTechnologyPartner" xlink:href="sieb-20221231.xsd#sieb_TerminationOfAgreementWithTechnologyPartner"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TerminationOfAgreementWithTechnologyPartner_lbl" xml:lang="en-US">Termination of agreement with technology partner</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TerminationOfAgreementWithTechnologyPartner" xlink:to="sieb_TerminationOfAgreementWithTechnologyPartner_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl" xml:lang="en-US">Cancellation of treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockSharesAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockSharesAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockSharesAcquired_lbl" xml:lang="en-US">Cancellation of treasury stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockSharesAcquired" xlink:to="us-gaap_TreasuryStockSharesAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" xlink:href="sieb-20221231.xsd#sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties_lbl" xml:lang="en-US">Sales of equity method investments in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" xlink:to="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xml:lang="en-US">Share-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EmployeeBenefitsAndShareBasedCompensationshares" xlink:href="sieb-20221231.xsd#sieb_EmployeeBenefitsAndShareBasedCompensationshares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EmployeeBenefitsAndShareBasedCompensationshares_lbl" xml:lang="en-US">Share-based compensation (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EmployeeBenefitsAndShareBasedCompensationshares" xlink:to="sieb_EmployeeBenefitsAndShareBasedCompensationshares_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract12" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract12" xlink:to="sieb_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash Flows From Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl" xml:lang="en-US">Net lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DownwardAdjustmentDueToChangesInObservablePrices" xlink:href="sieb-20221231.xsd#sieb_DownwardAdjustmentDueToChangesInObservablePrices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DownwardAdjustmentDueToChangesInObservablePrices_lbl" xml:lang="en-US">Downward adjustment due to changes in observable prices</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DownwardAdjustmentDueToChangesInObservablePrices" xlink:to="sieb_DownwardAdjustmentDueToChangesInObservablePrices_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty" xlink:href="sieb-20221231.xsd#sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl" xml:lang="en-US">Impairment of equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty" xlink:to="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract13" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract13" xlink:to="sieb_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ChangesInAbstract" xlink:href="sieb-20221231.xsd#sieb_ChangesInAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ChangesInAbstract_lbl" xml:lang="en-US">Changes in</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ChangesInAbstract" xlink:to="sieb_ChangesInAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivablesFromCustomersAmount" xlink:href="sieb-20221231.xsd#sieb_ReceivablesFromCustomersAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReceivablesFromCustomersAmount_lbl" xml:lang="en-US">Receivables from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromCustomersAmount" xlink:to="sieb_ReceivablesFromCustomersAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPayablesToCustomers" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPayablesToCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInPayablesToCustomers_lbl" xml:lang="en-US">Payables to customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPayablesToCustomers" xlink:to="us-gaap_IncreaseDecreaseInPayablesToCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_IncreaseDecreaseInPayablesToNonCustomers" xlink:href="sieb-20221231.xsd#sieb_IncreaseDecreaseInPayablesToNonCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl" xml:lang="en-US">Payables to non-customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncreaseDecreaseInPayablesToNonCustomers" xlink:to="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_IncreaseDecreaseInDraftsPayable" xlink:href="sieb-20221231.xsd#sieb_IncreaseDecreaseInDraftsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_IncreaseDecreaseInDraftsPayable_lbl" xml:lang="en-US">Drafts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncreaseDecreaseInDraftsPayable" xlink:to="sieb_IncreaseDecreaseInDraftsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPayablesToBrokerDealers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers_lbl" xml:lang="en-US">Payables to broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers" xlink:to="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl" xml:lang="en-US">Accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions_lbl" xml:lang="en-US">Securities loaned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions" xlink:to="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased_lbl" xml:lang="en-US">Securities sold, not yet purchased, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased" xlink:to="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl" xml:lang="en-US">Taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl" xml:lang="en-US">Deferred contract incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:to="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract14" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract14" xlink:to="sieb_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash Flows From Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract15" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract15" xlink:to="sieb_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash Flows From Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_Treasurystockvalues" xlink:href="sieb-20221231.xsd#sieb_Treasurystockvalues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_Treasurystockvalues_lbl" xml:lang="en-US">Issuance of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_Treasurystockvalues" xlink:to="sieb_Treasurystockvalues_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransfersOfRiseMembershipInterests" xlink:href="sieb-20221231.xsd#sieb_TransfersOfRiseMembershipInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TransfersOfRiseMembershipInterests_lbl" xml:lang="en-US">Transfers of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransfersOfRiseMembershipInterests" xlink:to="sieb_TransfersOfRiseMembershipInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">Net change in notes payable &#8211; related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt_lbl" xml:lang="en-US">Net change in long-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract16" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract16" xlink:to="sieb_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract" xlink:href="sieb-20221231.xsd#sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract_lbl" xml:lang="en-US">Reconciliation of cash, cash equivalents, and cash and securities segregated for regulatory purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract" xlink:to="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract17" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract17"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract17" xlink:to="sieb_UnlabeledAbstract17_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental cash flow information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid / (refunds received) during the year for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid during the year for interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract18" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract18"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract18" xlink:to="sieb_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">Non-cash investing and financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EquityMethodInvestmentInRelatedParty" xlink:href="sieb-20221231.xsd#sieb_EquityMethodInvestmentInRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EquityMethodInvestmentInRelatedParty_lbl" xml:lang="en-US">Equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty" xlink:to="sieb_EquityMethodInvestmentInRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransfersOfRiseMembershipInterest" xlink:href="sieb-20221231.xsd#sieb_TransfersOfRiseMembershipInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TransfersOfRiseMembershipInterest_lbl" xml:lang="en-US">Transfers of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransfersOfRiseMembershipInterest" xlink:to="sieb_TransfersOfRiseMembershipInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection" xlink:href="sieb-20221231.xsd#sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection_lbl" xml:lang="en-US">Net membership interests of RISE from transactions with Hedge Connection</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection" xlink:to="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE" xlink:href="sieb-20221231.xsd#sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl" xml:lang="en-US">Net membership interests exchange between Tigress and RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE" xlink:to="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ForgivenessOfNotesPayableFromHedgeConnection" xlink:href="sieb-20221231.xsd#sieb_ForgivenessOfNotesPayableFromHedgeConnection"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl" xml:lang="en-US">Forgiveness of notes payable from Hedge Connection</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ForgivenessOfNotesPayableFromHedgeConnection" xlink:to="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl" xml:lang="en-US">Impairment of equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:to="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl" xml:lang="en-US">Deferred income tax expense (benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome_lbl" xml:lang="en-US">Loss on sale of equity method investment in related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome" xlink:to="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables_lbl" xml:lang="en-US">Receivables from non-customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInBrokerageReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInBrokerageReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInBrokerageReceivables_lbl" xml:lang="en-US">Receivables from and deposits with broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInBrokerageReceivables" xlink:to="us-gaap_IncreaseDecreaseInBrokerageReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesBorrowed" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecuritiesBorrowed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesBorrowed_lbl" xml:lang="en-US">Securities borrowed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecuritiesBorrowed" xlink:to="us-gaap_IncreaseDecreaseInSecuritiesBorrowed_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInTradingSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInTradingSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInTradingSecurities_lbl" xml:lang="en-US">Securities owned, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInTradingSecurities" xlink:to="us-gaap_IncreaseDecreaseInTradingSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrepaidServiceContractNoncurrent" xlink:href="sieb-20221231.xsd#sieb_PrepaidServiceContractNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sieb_PrepaidServiceContractNoncurrent_lbl" xml:lang="en-US">Prepaid service contract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrepaidServiceContractNoncurrent" xlink:to="sieb_PrepaidServiceContractNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl" xml:lang="en-US">Equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:to="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireBusinessesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl" xml:lang="en-US">Purchase of Openhand common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesGross" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl0" xml:lang="en-US">Payment in cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesGross" xlink:to="us-gaap_PaymentsToAcquireBusinessesGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_DistributionFromEquityMethodInvestmentInRelatedParty" xlink:href="sieb-20221231.xsd#sieb_DistributionFromEquityMethodInvestmentInRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl" xml:lang="en-US">Distribution from equity method investment in related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DistributionFromEquityMethodInvestmentInRelatedParty" xlink:to="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Purchase of office facilities and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_BuildOutOfProperty" xlink:href="sieb-20221231.xsd#sieb_BuildOutOfProperty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sieb_BuildOutOfProperty_lbl" xml:lang="en-US">Build out of property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BuildOutOfProperty" xlink:to="sieb_BuildOutOfProperty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForSoftware" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForSoftware"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForSoftware_lbl" xml:lang="en-US">Purchase of software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForSoftware" xlink:to="us-gaap_PaymentsForSoftware_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Number of Shares $.01 Par Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-In Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ParentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ParentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ParentMember_lbl" xml:lang="en-US">Total Stockholders&#8217; Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ParentMember" xlink:to="us-gaap_ParentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">Organization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Summary of Significant Accounting Policies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_lbl" xml:lang="en-US">Schedule of revenue category and its related performance obligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock" xlink:to="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService_lbl" xml:lang="en-US">Performance Obligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService" xlink:to="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl" xml:lang="en-US">Transactions with Tigress and Hedge Connection</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:to="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DisclosureOfRiseTextBlock" xlink:href="sieb-20221231.xsd#sieb_DisclosureOfRiseTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DisclosureOfRiseTextBlock_lbl" xml:lang="en-US">RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DisclosureOfRiseTextBlock" xlink:to="sieb_DisclosureOfRiseTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure_lbl" xml:lang="en-US">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure" xlink:to="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock_lbl" xml:lang="en-US">Schedule of amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock" xlink:to="us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract_lbl" xml:lang="en-US">Receivables from and deposits with broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract" xlink:to="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromClearingOrganizations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ReceivablesFromClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromClearingOrganizations_lbl" xml:lang="en-US">DTCC / OCC / NSCC</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromClearingOrganizations" xlink:to="us-gaap_ReceivablesFromClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DueFromGoldmanSachs" xlink:href="sieb-20221231.xsd#sieb_DueFromGoldmanSachs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DueFromGoldmanSachs_lbl" xml:lang="en-US">Goldman Sachs &amp; Co. LLC (&quot;GSCO&quot;)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromGoldmanSachs" xlink:to="sieb_DueFromGoldmanSachs_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DueFromPershingCapital" xlink:href="sieb-20221231.xsd#sieb_DueFromPershingCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DueFromPershingCapital_lbl" xml:lang="en-US">Pershing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromPershingCapital" xlink:to="sieb_DueFromPershingCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DueFromNFS" xlink:href="sieb-20221231.xsd#sieb_DueFromNFS"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DueFromNFS_lbl" xml:lang="en-US">National Financial Services, LLC (&#8220;NFS&#8221;)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromNFS" xlink:to="sieb_DueFromNFS_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesFailedToDeliver" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesFailedToDeliver"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesFailedToDeliver_lbl" xml:lang="en-US">Securities fail-to-deliver</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesFailedToDeliver" xlink:to="us-gaap_SecuritiesFailedToDeliver_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DueFromGlobalShares" xlink:href="sieb-20221231.xsd#sieb_DueFromGlobalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DueFromGlobalShares_lbl" xml:lang="en-US">Globalshares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromGlobalShares" xlink:to="sieb_DueFromGlobalShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations" xlink:to="us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract19" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract19" xlink:to="sieb_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract_lbl" xml:lang="en-US">Payables to broker-dealers and clearing organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract" xlink:to="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DueToSecuritiesFailToReceive" xlink:href="sieb-20221231.xsd#sieb_DueToSecuritiesFailToReceive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DueToSecuritiesFailToReceive_lbl" xml:lang="en-US">Securities fail-to-receive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueToSecuritiesFailToReceive" xlink:to="sieb_DueToSecuritiesFailToReceive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations_lbl" xml:lang="en-US">Payables to broker-dealers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations" xlink:to="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract" xlink:href="sieb-20221231.xsd#sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract_lbl" xml:lang="en-US">(1) Depository Trust and Clearing Corporation is referred to as (&#8220;DTCC&#8221;), Options Clearing Corporation is referred to as (&#8220;OCC&#8221;), and National Securities Clearing Corporation is referred to as (&#8220;NSCC&#8221;).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract" xlink:to="sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl" xml:lang="en-US">Prepaid Service Contract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:to="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueDisclosuresTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueDisclosuresTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">Fair Value Measurements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresTextBlock" xlink:to="us-gaap_FairValueDisclosuresTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock_lbl" xml:lang="en-US">Schedule of estimated fair values</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock" xlink:to="us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsFairValueDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsFairValueDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsFairValueDisclosureAbstract_lbl" xml:lang="en-US">Cash and securities segregated for regulatory purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsFairValueDisclosureAbstract" xlink:to="us-gaap_AssetsFairValueDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesBorrowedFairValueDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesBorrowedFairValueDisclosure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesBorrowedFairValueDisclosure_lbl" xml:lang="en-US">Securities owned, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowedFairValueDisclosure" xlink:to="us-gaap_SecuritiesBorrowedFairValueDisclosure_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract20" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract20" xlink:to="sieb_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SecuritiesOwnedAtFairValueAbstract" xlink:href="sieb-20221231.xsd#sieb_SecuritiesOwnedAtFairValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SecuritiesOwnedAtFairValueAbstract_lbl" xml:lang="en-US">Securities owned, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesOwnedAtFairValueAbstract" xlink:to="sieb_SecuritiesOwnedAtFairValueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract21" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract21"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract21_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract21" xlink:to="sieb_UnlabeledAbstract21_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract" xlink:href="sieb-20221231.xsd#sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract_lbl" xml:lang="en-US">Securities sold, not yet purchased, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract" xlink:to="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract22" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract22"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract22_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract22" xlink:to="sieb_UnlabeledAbstract22_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AssetsAbstract0" xlink:href="sieb-20221231.xsd#sieb_AssetsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AssetsAbstract0_lbl" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AssetsAbstract0" xlink:to="sieb_AssetsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SecuritiesOwnedAtFairValueAbstract0" xlink:href="sieb-20221231.xsd#sieb_SecuritiesOwnedAtFairValueAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SecuritiesOwnedAtFairValueAbstract0_lbl" xml:lang="en-US">Securities owned, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesOwnedAtFairValueAbstract0" xlink:to="sieb_SecuritiesOwnedAtFairValueAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract23" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract23"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract23_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract23" xlink:to="sieb_UnlabeledAbstract23_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LiabilitiesAbstract0" xlink:href="sieb-20221231.xsd#sieb_LiabilitiesAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_LiabilitiesAbstract0_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LiabilitiesAbstract0" xlink:to="sieb_LiabilitiesAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0" xlink:href="sieb-20221231.xsd#sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0_lbl" xml:lang="en-US">Securities sold, not yet purchased, at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0" xlink:to="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract" xlink:href="sieb-20221231.xsd#sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract_lbl" xml:lang="en-US">*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract" xlink:to="sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock_lbl" xml:lang="en-US">Schedule of U.S. government securities with the below market values and maturity dates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MarketValueOfUSGovernmentSecuritiesAbstract" xlink:href="sieb-20221231.xsd#sieb_MarketValueOfUSGovernmentSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MarketValueOfUSGovernmentSecuritiesAbstract_lbl" xml:lang="en-US">Market value of U.S. government securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketValueOfUSGovernmentSecuritiesAbstract" xlink:to="sieb_MarketValueOfUSGovernmentSecuritiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedNotReadilyMarketableFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedNotReadilyMarketableFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityOwnedNotReadilyMarketableFairValue_lbl" xml:lang="en-US">Total Market value of investment in U.S. government securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedNotReadilyMarketableFairValue" xlink:to="us-gaap_SecurityOwnedNotReadilyMarketableFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate_lbl" xml:lang="en-US">Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate" xlink:to="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CouponRatePercentage" xlink:href="sieb-20221231.xsd#sieb_CouponRatePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CouponRatePercentage_lbl" xml:lang="en-US">Coupon Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CouponRatePercentage" xlink:to="sieb_CouponRatePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated fair values</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock" xlink:to="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">Property, Office Facilities, and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of property, office facilities, and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PropertyGross" xlink:href="sieb-20221231.xsd#sieb_PropertyGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PropertyGross_lbl" xml:lang="en-US">Property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PropertyGross" xlink:to="sieb_PropertyGross_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OfficeFacilitiesGross" xlink:href="sieb-20221231.xsd#sieb_OfficeFacilitiesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OfficeFacilitiesGross_lbl" xml:lang="en-US">Office facilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OfficeFacilitiesGross" xlink:to="sieb_OfficeFacilitiesGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MachineryAndEquipmentGross_lbl" xml:lang="en-US">Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentGross" xlink:to="us-gaap_MachineryAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_lbl" xml:lang="en-US">Software, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock" xlink:to="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfSoftwareTextBlock" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfSoftwareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ScheduleOfSoftwareTextBlock_lbl" xml:lang="en-US">Schedule of software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfSoftwareTextBlock" xlink:to="sieb_ScheduleOfSoftwareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedComputerSoftwareGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareGross_lbl" xml:lang="en-US">Total Software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareGross" xlink:to="us-gaap_CapitalizedComputerSoftwareGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of additional information related to leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock" xlink:to="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted average remaining lease term &#8211; operating leases (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted average discount rate &#8211; operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseCostTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl" xml:lang="en-US">Schedule of lease costs and other lease information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseCost_lbl" xml:lang="en-US">Operating lease cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermLeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermLeaseCost_lbl" xml:lang="en-US">Short-term lease cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermLeaseCost" xlink:to="us-gaap_ShortTermLeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableLeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableLeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableLeaseCost_lbl" xml:lang="en-US">Variable lease cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableLeaseCost" xlink:to="us-gaap_VariableLeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract24" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract24"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract24_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract24" xlink:to="sieb_UnlabeledAbstract24_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract" xlink:href="sieb-20221231.xsd#sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Cash paid for amounts included in the measurement of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract" xlink:to="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Operating cash flows from operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract25" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract25"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract25_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract25" xlink:to="sieb_UnlabeledAbstract25_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeasesRentExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract_lbl" xml:lang="en-US">Lease right-of-use assets obtained in exchange for new lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseAbstract" xlink:to="us-gaap_OperatingLeasesRentExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of future annual minimum payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: Difference between undiscounted cash flows and discounted cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US">Equity Method Investments in Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl" xml:lang="en-US">Schedule of consolidated statements of operations and financial condition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest_lbl" xml:lang="en-US">Net income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilities_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilities" xlink:to="us-gaap_OtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityOther_lbl" xml:lang="en-US">Stockholders&#8217; Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentTextBlock_lbl" xml:lang="en-US">Investments, Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTextBlock" xlink:to="us-gaap_InvestmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtTextBlock_lbl" xml:lang="en-US">Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="us-gaap_LongTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock_lbl" xml:lang="en-US">Schedule of annual minimum principal payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock" xlink:to="srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo_lbl" xml:lang="en-US">2023</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree_lbl" xml:lang="en-US">2024</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermDebt_lbl0" xml:lang="en-US">Outstanding balance on long-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">Notes Payable - Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">Schedule of Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIssuanceDate1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIssuanceDate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIssuanceDate1_lbl" xml:lang="en-US">Issuance Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIssuanceDate1" xlink:to="us-gaap_DebtInstrumentIssuanceDate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Notes payable - related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Unpaid Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract26" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract26"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract26_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract26" xlink:to="sieb_UnlabeledAbstract26_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveTextBlock" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredContractIncentiveTextBlock_lbl" xml:lang="en-US">Deferred Contract Incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveTextBlock" xlink:to="sieb_DeferredContractIncentiveTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsAndProprietaryTradingTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl" xml:lang="en-US">Principal Transactions and Proprietary Trading</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl" xml:lang="en-US">Schedule of principal transactions and proprietary trading</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock" xlink:to="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsAndProprietaryTradingAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0_lbl" xml:lang="en-US">Principal transactions and proprietary trading</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrincipalInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrincipalInvestmentGainsLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrincipalInvestmentGainsLosses_lbl" xml:lang="en-US">Realized and unrealized gain on primarily riskless principal transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalInvestmentGainsLosses" xlink:to="us-gaap_PrincipalInvestmentGainsLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementTextBlock" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SoftDollarArrangementTextBlock_lbl" xml:lang="en-US">Soft Dollar Arrangement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementTextBlock" xlink:to="sieb_SoftDollarArrangementTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReferralFeesTextBlock" xlink:href="sieb-20221231.xsd#sieb_ReferralFeesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReferralFeesTextBlock_lbl" xml:lang="en-US">Referral Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFeesTextBlock" xlink:to="sieb_ReferralFeesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of (benefit from) income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CurrentAbstract" xlink:href="sieb-20221231.xsd#sieb_CurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CurrentAbstract_lbl" xml:lang="en-US">Current</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State and local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract27" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract27"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract27_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract27" xlink:to="sieb_UnlabeledAbstract27_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredAbstract" xlink:href="sieb-20221231.xsd#sieb_DeferredAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredAbstract_lbl" xml:lang="en-US">Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredAbstract" xlink:to="sieb_DeferredAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State and local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract28" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract28"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract28_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract28" xlink:to="sieb_UnlabeledAbstract28_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of U.S. federal statutory income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Federal statutory income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization_lbl" xml:lang="en-US">Tax amortization of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_lbl" xml:lang="en-US">Non-deductible fines and penalties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl" xml:lang="en-US">Share based compensation</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl" xml:lang="en-US">State and local taxes, net of federal benefit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Change in valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl" xml:lang="en-US">Effective tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredTaxAssetsAbstract" xlink:href="sieb-20221231.xsd#sieb_DeferredTaxAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredTaxAssetsAbstract" xlink:to="sieb_DeferredTaxAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic_lbl" xml:lang="en-US">Net operating losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredTaxAssetsLeaseLiabilities" xlink:href="sieb-20221231.xsd#sieb_DeferredTaxAssetsLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredTaxAssetsLeaseLiabilities_lbl" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredTaxAssetsLeaseLiabilities" xlink:to="sieb_DeferredTaxAssetsLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl" xml:lang="en-US">Share-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsInvestments_lbl" xml:lang="en-US">Investment in Tigress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInvestments" xlink:to="us-gaap_DeferredTaxAssetsInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries_lbl" xml:lang="en-US">Investment in RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries" xlink:to="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences_lbl" xml:lang="en-US">Accrued compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="us-gaap_DeferredTaxAssetsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Subtotal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Total Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract29" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract29"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract29_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract29" xlink:to="sieb_UnlabeledAbstract29_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract30" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract30"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract30_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract30" xlink:to="sieb_UnlabeledAbstract30_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Net Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_lbl" xml:lang="en-US">Schedule of beginning and ending amount of unrecognized tax benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock" xlink:to="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_lbl" xml:lang="en-US">Additions for tax positions taken during current year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_lbl" xml:lang="en-US">Additions for tax positions taken during prior year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities_lbl" xml:lang="en-US">Settlements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations_lbl" xml:lang="en-US">Expirations of statutes of limitations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xlink:to="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnlabeledAbstract31" xlink:href="sieb-20221231.xsd#sieb_UnlabeledAbstract31"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnlabeledAbstract31_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract31" xlink:to="sieb_UnlabeledAbstract31_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalRequirementsOnTrustAssetsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock_lbl" xml:lang="en-US">Capital Requirements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock" xlink:to="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialInstrumentsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl" xml:lang="en-US">Financial Instruments With Off-Balance Sheet Risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:to="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">Commitments, Contingencies and Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock" xlink:href="sieb-20221231.xsd#sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl" xml:lang="en-US">Schedule of Early Termination Fee Upon Occurrence Pursuant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock" xlink:to="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees_lbl" xml:lang="en-US">Early Termination Fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" xlink:to="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CompensationAndEmployeeBenefitPlansTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl" xml:lang="en-US">Employee Benefit Plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">Related Party Disclosures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">Subsequent Events</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl" xml:lang="en-US">Less accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OperatingIncomeloss" xlink:href="sieb-20221231.xsd#sieb_OperatingIncomeloss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sieb_OperatingIncomeloss_lbl" xml:lang="en-US">Operating income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OperatingIncomeloss" xlink:to="sieb_OperatingIncomeloss_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities" xlink:href="sieb-20221231.xsd#sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl" xml:lang="en-US">Unrealized loss on portfolio of U.S. government securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities" xlink:to="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Less: valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome_lbl" xml:lang="en-US">Share-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome" xlink:to="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredIncomeTaxLiabilities_lbl" xml:lang="en-US">Total Deferred tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxLiabilities" xlink:to="us-gaap_DeferredIncomeTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl" xml:lang="en-US">Reductions for tax positions taken during prior years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember" xlink:href="sieb-20221231.xsd#sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember_lbl" xml:lang="en-US">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember" xlink:to="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockBorrowMember" xlink:href="sieb-20221231.xsd#sieb_StockBorrowMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockBorrowMember_lbl" xml:lang="en-US">Stock borrow / stock loan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockBorrowMember" xlink:to="sieb_StockBorrowMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MarketingAndDistributionFeesMember" xlink:href="sieb-20221231.xsd#sieb_MarketingAndDistributionFeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MarketingAndDistributionFeesMember_lbl" xml:lang="en-US">Marketing and distribution fees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketingAndDistributionFeesMember" xlink:to="sieb_MarketingAndDistributionFeesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncomeMember_lbl" xml:lang="en-US">Interest, Other income [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeMember" xlink:to="us-gaap_OtherIncomeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherIncomeMember_lbl0" xml:lang="en-US">Other Income [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeMember" xlink:to="us-gaap_OtherIncomeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_USGovernmentAgenciesDebtSecuritiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl" xml:lang="en-US">U.S. government securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:to="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_USGovernmentSecuritiesMember" xlink:href="sieb-20221231.xsd#sieb_USGovernmentSecuritiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_USGovernmentSecuritiesMember_lbl" xml:lang="en-US">U.S. government securities owned [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_USGovernmentSecuritiesMember" xlink:to="sieb_USGovernmentSecuritiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CertificatesOfDepositMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CertificatesOfDepositMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CertificatesOfDepositMember_lbl" xml:lang="en-US">Certificates of deposit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CertificatesOfDepositMember" xlink:to="us-gaap_CertificatesOfDepositMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MunicipalNotesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MunicipalNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MunicipalNotesMember_lbl" xml:lang="en-US">Municipal securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MunicipalNotesMember" xlink:to="us-gaap_MunicipalNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CorporateBondSecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CorporateBondSecuritiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CorporateBondSecuritiesMember_lbl" xml:lang="en-US">Corporate bonds [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateBondSecuritiesMember" xlink:to="us-gaap_CorporateBondSecuritiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquitySecuritiesMember_lbl" xml:lang="en-US">Equity securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesMember" xlink:to="us-gaap_EquitySecuritiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingDiscountRateMember" xlink:href="sieb-20221231.xsd#sieb_MaturingDiscountRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingDiscountRateMember_lbl" xml:lang="en-US">Maturing 03/23/2023, 3.750% Discount Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingDiscountRateMember" xlink:to="sieb_MaturingDiscountRateMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingDiscountRate1Member" xlink:href="sieb-20221231.xsd#sieb_MaturingDiscountRate1Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingDiscountRate1Member_lbl" xml:lang="en-US">Maturing 05/18/2023, 2.700% Discount Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingDiscountRate1Member" xlink:to="sieb_MaturingDiscountRate1Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingCouponRateMember" xlink:href="sieb-20221231.xsd#sieb_MaturingCouponRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingCouponRateMember_lbl" xml:lang="en-US">Maturing 08/31/2023, 1.375% Coupon Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRateMember" xlink:to="sieb_MaturingCouponRateMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingCouponRate1Member" xlink:href="sieb-20221231.xsd#sieb_MaturingCouponRate1Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingCouponRate1Member_lbl" xml:lang="en-US">Maturing 12/31/2023, 0.750% Coupon Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate1Member" xlink:to="sieb_MaturingCouponRate1Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingCouponRate2Member" xlink:href="sieb-20221231.xsd#sieb_MaturingCouponRate2Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingCouponRate2Member_lbl" xml:lang="en-US">Maturing 01/31/2024, 0.875% Coupon Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate2Member" xlink:to="sieb_MaturingCouponRate2Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingCouponRate3Member" xlink:href="sieb-20221231.xsd#sieb_MaturingCouponRate3Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingCouponRate3Member_lbl" xml:lang="en-US">Maturing 05/31/2024, 2.500% Coupon Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate3Member" xlink:to="sieb_MaturingCouponRate3Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MaturingCouponRate4Member" xlink:href="sieb-20221231.xsd#sieb_MaturingCouponRate4Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MaturingCouponRate4Member_lbl" xml:lang="en-US">Maturing 08/15/2024, 0.375% Coupon Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate4Member" xlink:to="sieb_MaturingCouponRate4Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RoboadvisorMember" xlink:href="sieb-20221231.xsd#sieb_RoboadvisorMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_RoboadvisorMember_lbl" xml:lang="en-US">Robo-advisor [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RoboadvisorMember" xlink:to="sieb_RoboadvisorMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OtherSoftwareMember" xlink:href="sieb-20221231.xsd#sieb_OtherSoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OtherSoftwareMember_lbl" xml:lang="en-US">Other software [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OtherSoftwareMember" xlink:to="sieb_OtherSoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TigressHoldingsMember" xlink:href="sieb-20221231.xsd#sieb_TigressHoldingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TigressHoldingsMember_lbl" xml:lang="en-US">Tigress Holdings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TigressHoldingsMember" xlink:to="sieb_TigressHoldingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MortgageWithEastWestBankMember" xlink:href="sieb-20221231.xsd#sieb_MortgageWithEastWestBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MortgageWithEastWestBankMember_lbl" xml:lang="en-US">Mortgage with East West Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MortgageWithEastWestBankMember" xlink:to="sieb_MortgageWithEastWestBankMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sieb_MortgageWithEastWestBankMember_lbl0" xml:lang="en-US">Mortgage with East West Bancorp, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MortgageWithEastWestBankMember" xlink:to="sieb_MortgageWithEastWestBankMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_LineCreditWithEastWestBankMember" xlink:href="sieb-20221231.xsd#sieb_LineCreditWithEastWestBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_LineCreditWithEastWestBankMember_lbl" xml:lang="en-US">Line Credit with East West Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LineCreditWithEastWestBankMember" xlink:to="sieb_LineCreditWithEastWestBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember" xlink:href="sieb-20221231.xsd#sieb_FourPercentageDueDecemberThirtyTwentyTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember_lbl" xml:lang="en-US">4.00% due December 30, 2022 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember" xlink:to="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_FourPercentageDueJune302022Member" xlink:href="sieb-20221231.xsd#sieb_FourPercentageDueJune302022Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_FourPercentageDueJune302022Member_lbl" xml:lang="en-US">4.00% due June 30, 2022 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueJune302022Member" xlink:to="sieb_FourPercentageDueJune302022Member_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember" xlink:href="sieb-20221231.xsd#sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl" xml:lang="en-US">4.00% due November 30, 2022 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember" xlink:to="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember" xlink:href="sieb-20221231.xsd#sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl" xml:lang="en-US">Prior to August 1, 2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember" xlink:href="sieb-20221231.xsd#sieb_PriorToAugustOneTwentyThousandsTwentyFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember_lbl" xml:lang="en-US">Prior to August 1, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember" xlink:href="sieb-20221231.xsd#sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl" xml:lang="en-US">Prior to August 1, 2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US">Investment, Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis_lbl" xml:lang="en-US">Real Estate, Type of Property [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis" xlink:to="srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityAxis_lbl" xml:lang="en-US">Credit Facility [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LegalEntityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AgreementAxis" xlink:href="sieb-20221231.xsd#sieb_AgreementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AgreementAxis_lbl" xml:lang="en-US">Agreement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AgreementAxis" xlink:to="sieb_AgreementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl" xml:lang="en-US">Percentage of ownership</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EstimatesClosingTerm" xlink:href="sieb-20221231.xsd#sieb_EstimatesClosingTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EstimatesClosingTerm_lbl" xml:lang="en-US">Estimates closing, term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EstimatesClosingTerm" xlink:to="sieb_EstimatesClosingTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalDepositInsuranceCorporationPremiumExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FederalDepositInsuranceCorporationPremiumExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FederalDepositInsuranceCorporationPremiumExpense_lbl" xml:lang="en-US">Federal deposit insurance corporation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalDepositInsuranceCorporationPremiumExpense" xlink:to="us-gaap_FederalDepositInsuranceCorporationPremiumExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashReserveDepositRequiredAndMade" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashReserveDepositRequiredAndMade"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashReserveDepositRequiredAndMade_lbl" xml:lang="en-US">Cash deposit in special reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashReserveDepositRequiredAndMade" xlink:to="us-gaap_CashReserveDepositRequiredAndMade_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesSegregatedUnderOtherRegulations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesSegregatedUnderOtherRegulations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesSegregatedUnderOtherRegulations_lbl" xml:lang="en-US">Securities segregated for regulatory purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesSegregatedUnderOtherRegulations" xlink:to="us-gaap_SecuritiesSegregatedUnderOtherRegulations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated useful lifes, term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeFinanceLeaseRenewalTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeFinanceLeaseRenewalTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeFinanceLeaseRenewalTerm1_lbl" xml:lang="en-US">Leases, term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeFinanceLeaseRenewalTerm1" xlink:to="us-gaap_LesseeFinanceLeaseRenewalTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Impairment loss related to intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:to="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDevelopment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessDevelopment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDevelopment_lbl" xml:lang="en-US">One-time business development credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDevelopment" xlink:to="us-gaap_BusinessDevelopment_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessDevelopment_lbl0" xml:lang="en-US">Business development credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDevelopment" xlink:to="us-gaap_BusinessDevelopment_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentives" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentives"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredContractIncentives_lbl" xml:lang="en-US">Deferred contract incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentives" xlink:to="sieb_DeferredContractIncentives_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ContraExpenseTerm" xlink:href="sieb-20221231.xsd#sieb_ContraExpenseTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ContraExpenseTerm_lbl" xml:lang="en-US">Contra expense, term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpenseTerm" xlink:to="sieb_ContraExpenseTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedFeesAndOtherRevenueReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedFeesAndOtherRevenueReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedFeesAndOtherRevenueReceivable_lbl" xml:lang="en-US">Net revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedFeesAndOtherRevenueReceivable" xlink:to="us-gaap_AccruedFeesAndOtherRevenueReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdministrativeFeesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdministrativeFeesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdministrativeFeesExpense_lbl" xml:lang="en-US">Net expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdministrativeFeesExpense" xlink:to="us-gaap_AdministrativeFeesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_StockBorrowStockLoan" xlink:href="sieb-20221231.xsd#sieb_StockBorrowStockLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_StockBorrowStockLoan_lbl" xml:lang="en-US">Description of stock borrow / stock loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockBorrowStockLoan" xlink:to="sieb_StockBorrowStockLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquitySharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquitySharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquitySharesAuthorized_lbl" xml:lang="en-US">Shares authorized (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquitySharesAuthorized" xlink:to="us-gaap_TemporaryEquitySharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherOwnershipInterestsUnitsOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherOwnershipInterestsUnitsOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherOwnershipInterestsUnitsOutstanding_lbl" xml:lang="en-US">Shares of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOwnershipInterestsUnitsOutstanding" xlink:to="us-gaap_OtherOwnershipInterestsUnitsOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OutstandingMembershipInterestsPercentage" xlink:href="sieb-20221231.xsd#sieb_OutstandingMembershipInterestsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OutstandingMembershipInterestsPercentage_lbl" xml:lang="en-US">Exchange of outstanding membership interests in Tigress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingMembershipInterestsPercentage" xlink:to="sieb_OutstandingMembershipInterestsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:to="us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_IssuedAndOutstandingPercentage" xlink:href="sieb-20221231.xsd#sieb_IssuedAndOutstandingPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_IssuedAndOutstandingPercentage_lbl" xml:lang="en-US">Issued and outstanding percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IssuedAndOutstandingPercentage" xlink:to="sieb_IssuedAndOutstandingPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredOther1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationConsiderationTransferredOther1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredOther1_lbl" xml:lang="en-US">Consideration paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferredOther1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredOther1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueHedgesAtFairValueNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueHedgesAtFairValueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueHedgesAtFairValueNet_lbl" xml:lang="en-US">Fair value market of option exercise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueHedgesAtFairValueNet" xlink:to="us-gaap_FairValueHedgesAtFairValueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LicenseFees" xlink:href="sieb-20221231.xsd#sieb_LicenseFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_LicenseFees_lbl" xml:lang="en-US">Annual license fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LicenseFees" xlink:to="sieb_LicenseFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NumberOfBoardOfDirector" xlink:href="sieb-20221231.xsd#sieb_NumberOfBoardOfDirector"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NumberOfBoardOfDirector_lbl" xml:lang="en-US">Number of board of director</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfBoardOfDirector" xlink:to="sieb_NumberOfBoardOfDirector_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl" xml:lang="en-US">Acquired percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:to="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl0" xml:lang="en-US">Acquired an interest, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:to="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ExchangePercentage" xlink:href="sieb-20221231.xsd#sieb_ExchangePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ExchangePercentage_lbl" xml:lang="en-US">Exchange percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExchangePercentage" xlink:to="sieb_ExchangePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xml:lang="en-US">Forgiveness of the notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost_lbl" xml:lang="en-US">Writing off of carrying value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedAtCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedAtCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentOwnedAtCost_lbl" xml:lang="en-US">Investment amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedAtCost" xlink:to="us-gaap_InvestmentOwnedAtCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLongTermNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLongTermNotesPayable_lbl" xml:lang="en-US">Forgiveness of the notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermNotesPayable" xlink:to="us-gaap_OtherLongTermNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US">Exchange for a net increase in assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PercentageOfRemainingInterestInStockCrossPurchased" xlink:href="sieb-20221231.xsd#sieb_PercentageOfRemainingInterestInStockCrossPurchased"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl" xml:lang="en-US">Transfers of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfRemainingInterestInStockCrossPurchased" xlink:to="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesPayable_lbl" xml:lang="en-US">Exchanged aggregate of notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NotesPayable_lbl0" xml:lang="en-US">Note payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Direct ownership in RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0" xml:lang="en-US">Ownership interest, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xml:lang="en-US">Issuance of RISE membership interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepositAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepositAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepositAssets_lbl" xml:lang="en-US">RISE reported assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositAssets" xlink:to="us-gaap_DepositAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">RISE reported liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherDeposits_lbl" xml:lang="en-US">Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherDeposits" xlink:to="us-gaap_IncreaseDecreaseInOtherDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl" xml:lang="en-US">Consideration paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl" xml:lang="en-US">Restricted common stock issued to InvestCloud (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:to="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherPrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl" xml:lang="en-US">Wrote off of prepaid service contract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AnnualLicenseFees" xlink:href="sieb-20221231.xsd#sieb_AnnualLicenseFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AnnualLicenseFees_lbl" xml:lang="en-US">Annual license fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualLicenseFees" xlink:to="sieb_AnnualLicenseFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivedPayment" xlink:href="sieb-20221231.xsd#sieb_ReceivedPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReceivedPayment_lbl" xml:lang="en-US">Received amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivedPayment" xlink:to="sieb_ReceivedPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForOtherLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProvisionForOtherLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForOtherLosses_lbl" xml:lang="en-US">Professional services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForOtherLosses" xlink:to="us-gaap_ProvisionForOtherLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostsAndExpensesRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostsAndExpensesRelatedParty_lbl" xml:lang="en-US">Total expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesRelatedParty" xlink:to="us-gaap_CostsAndExpensesRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetImpairmentCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssetImpairmentCharges_lbl" xml:lang="en-US">Impairment charge</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetImpairmentCharges" xlink:to="us-gaap_OtherAssetImpairmentCharges_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_BuildOutExpense" xlink:href="sieb-20221231.xsd#sieb_BuildOutExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_BuildOutExpense_lbl" xml:lang="en-US">Build out expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BuildOutExpense" xlink:to="sieb_BuildOutExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_lbl" xml:lang="en-US">Total software development</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" xlink:to="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl" xml:lang="en-US">Total amortization of software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_FutureAmortizationDescription" xlink:href="sieb-20221231.xsd#sieb_FutureAmortizationDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_FutureAmortizationDescription_lbl" xml:lang="en-US">Future amortization, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FutureAmortizationDescription" xlink:to="sieb_FutureAmortizationDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivedCashDistributions" xlink:href="sieb-20221231.xsd#sieb_ReceivedCashDistributions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReceivedCashDistributions_lbl" xml:lang="en-US">received cash distributions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivedCashDistributions" xlink:to="sieb_ReceivedCashDistributions_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InvestmentCarryingAmount" xlink:href="sieb-20221231.xsd#sieb_InvestmentCarryingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_InvestmentCarryingAmount_lbl" xml:lang="en-US">Investment carrying amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InvestmentCarryingAmount" xlink:to="sieb_InvestmentCarryingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xml:lang="en-US">Total consideration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesRestrictedStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesRestrictedStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesRestrictedStock_lbl" xml:lang="en-US">Restricted shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesRestrictedStock" xlink:to="us-gaap_WeightedAverageNumberOfSharesRestrictedStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValueOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValueOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValueOutstanding_lbl" xml:lang="en-US">Common stock, value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValueOutstanding" xlink:to="us-gaap_CommonStockValueOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockNoParValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockNoParValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockNoParValue_lbl" xml:lang="en-US">Common stock, per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockNoParValue" xlink:to="us-gaap_CommonStockNoParValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets_lbl" xml:lang="en-US">Purchase an additional option, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PurchaseAnAdditionalOption" xlink:href="sieb-20221231.xsd#sieb_PurchaseAnAdditionalOption"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PurchaseAnAdditionalOption_lbl" xml:lang="en-US">Purchase an additional option approximately</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseAnAdditionalOption" xlink:to="sieb_PurchaseAnAdditionalOption_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ValuationOfOpenhand" xlink:href="sieb-20221231.xsd#sieb_ValuationOfOpenhand"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ValuationOfOpenhand_lbl" xml:lang="en-US">Valuation of openhand</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ValuationOfOpenhand" xlink:to="sieb_ValuationOfOpenhand_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ExchangeOfOutstandingCommonStockPercentage" xlink:href="sieb-20221231.xsd#sieb_ExchangeOfOutstandingCommonStockPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ExchangeOfOutstandingCommonStockPercentage_lbl" xml:lang="en-US">Exchange of outstanding common stock, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExchangeOfOutstandingCommonStockPercentage" xlink:to="sieb_ExchangeOfOutstandingCommonStockPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PercentageOfOutstandingCommonStock" xlink:href="sieb-20221231.xsd#sieb_PercentageOfOutstandingCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PercentageOfOutstandingCommonStock_lbl" xml:lang="en-US">Percentage of outstanding common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfOutstandingCommonStock" xlink:to="sieb_PercentageOfOutstandingCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PurchaseOfRestrictedShares" xlink:href="sieb-20221231.xsd#sieb_PurchaseOfRestrictedShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PurchaseOfRestrictedShares_lbl" xml:lang="en-US">Return of restricted shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseOfRestrictedShares" xlink:to="sieb_PurchaseOfRestrictedShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfProject" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSaleOfProject"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSaleOfProject_lbl" xml:lang="en-US">Loss on sale</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfProject" xlink:to="us-gaap_GainLossOnSaleOfProject_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty" xlink:href="sieb-20221231.xsd#sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty_lbl" xml:lang="en-US">Acquired commercial office building and associated property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty" xlink:to="sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Loan term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageLoansInProcessOfForeclosureAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MortgageLoansInProcessOfForeclosureAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MortgageLoansInProcessOfForeclosureAmount_lbl" xml:lang="en-US">Mortgage amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansInProcessOfForeclosureAmount" xlink:to="us-gaap_MortgageLoansInProcessOfForeclosureAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount_lbl" xml:lang="en-US">Initial borrowing amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount" xlink:to="us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_UnusedCommitmen" xlink:href="sieb-20221231.xsd#sieb_UnusedCommitmen"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_UnusedCommitmen_lbl" xml:lang="en-US">Unused commitment with Miami office building</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnusedCommitmen" xlink:to="sieb_UnusedCommitmen_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xml:lang="en-US">Term loan interest rate description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityInterestRateDuringPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InterestRateLineOfCredit" xlink:href="sieb-20221231.xsd#sieb_InterestRateLineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_InterestRateLineOfCredit_lbl" xml:lang="en-US">Interest rate line of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InterestRateLineOfCredit" xlink:to="sieb_InterestRateLineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RatioOfIndebtednessToNetCapital1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital1_lbl" xml:lang="en-US">Debt coverage ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RatioOfIndebtednessToNetCapital1" xlink:to="us-gaap_RatioOfIndebtednessToNetCapital1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCovenantDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCovenantDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentCovenantDescription_lbl" xml:lang="en-US">Covenants description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCovenantDescription" xlink:to="us-gaap_DebtInstrumentCovenantDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPayableCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_lbl" xml:lang="en-US">Interest payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Maximum borrowing capacity under term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtTerm_lbl" xml:lang="en-US">Repayment term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTerm" xlink:to="us-gaap_LongTermDebtTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OriginationFee" xlink:href="sieb-20221231.xsd#sieb_OriginationFee"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OriginationFee_lbl" xml:lang="en-US">Origination fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OriginationFee" xlink:to="sieb_OriginationFee_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumNetWorthRequiredForCompliance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinimumNetWorthRequiredForCompliance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinimumNetWorthRequiredForCompliance_lbl" xml:lang="en-US">Amount of tangible net worth minimum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumNetWorthRequiredForCompliance" xlink:to="us-gaap_MinimumNetWorthRequiredForCompliance_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetCapitalRatio" xlink:href="sieb-20221231.xsd#sieb_NetCapitalRatio"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetCapitalRatio_lbl" xml:lang="en-US">Net capital ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRatio" xlink:to="sieb_NetCapitalRatio_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNotesPayable_lbl" xml:lang="en-US">Aggregate of notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl" xml:lang="en-US">Ownership interest in RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndDebtExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndDebtExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NumberOfAnnualCredits" xlink:href="sieb-20221231.xsd#sieb_NumberOfAnnualCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NumberOfAnnualCredits_lbl" xml:lang="en-US">Annual credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfAnnualCredits" xlink:to="sieb_NumberOfAnnualCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AnnualCredits" xlink:href="sieb-20221231.xsd#sieb_AnnualCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_AnnualCredits_lbl" xml:lang="en-US">Annual credits value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualCredits" xlink:to="sieb_AnnualCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_BusinessDevelopmentDescription" xlink:href="sieb-20221231.xsd#sieb_BusinessDevelopmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_BusinessDevelopmentDescription_lbl" xml:lang="en-US">Business development description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BusinessDevelopmentDescription" xlink:to="sieb_BusinessDevelopmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ContraExpense" xlink:href="sieb-20221231.xsd#sieb_ContraExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ContraExpense_lbl" xml:lang="en-US">Contra expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpense" xlink:to="sieb_ContraExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentive" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_DeferredContractIncentive_lbl" xml:lang="en-US">Deferred contract incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentive" xlink:to="sieb_DeferredContractIncentive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnEnergyContracts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnEnergyContracts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrealizedGainLossOnEnergyContracts_lbl" xml:lang="en-US">Unrealized loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnEnergyContracts" xlink:to="us-gaap_UnrealizedGainLossOnEnergyContracts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherExpenses_lbl" xml:lang="en-US">Client expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherExpenses" xlink:to="us-gaap_OtherExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostAndExpenseOperating" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherCostAndExpenseOperating"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherCostAndExpenseOperating_lbl" xml:lang="en-US">Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostAndExpenseOperating" xlink:to="us-gaap_OtherCostAndExpenseOperating_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationDeductions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions_lbl" xml:lang="en-US">Statutory income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxCreditCarryforwardValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TaxCreditCarryforwardValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TaxCreditCarryforwardValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardValuationAllowance" xlink:to="us-gaap_TaxCreditCarryforwardValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration_lbl" xml:lang="en-US">Expires varying amounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PercentageOfFutureTaxableIncome" xlink:href="sieb-20221231.xsd#sieb_PercentageOfFutureTaxableIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PercentageOfFutureTaxableIncome_lbl" xml:lang="en-US">Percentage of future taxable income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfFutureTaxableIncome" xlink:to="sieb_PercentageOfFutureTaxableIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOtherTaxCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOtherTaxCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOtherTaxCarryforwards_lbl" xml:lang="en-US">Carried forward</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOtherTaxCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOtherTaxCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Uncertain tax position</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease" xlink:to="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_NetCapitalInExcessOfFivePercentOfDebitItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NetCapitalInExcessOfFivePercentOfDebitItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_NetCapitalInExcessOfFivePercentOfDebitItems_lbl" xml:lang="en-US">Net capital shall not be less than lower</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NetCapitalInExcessOfFivePercentOfDebitItems" xlink:to="srt_NetCapitalInExcessOfFivePercentOfDebitItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PercentageOfAggregateDebitBalanceToNetCapital" xlink:href="sieb-20221231.xsd#sieb_PercentageOfAggregateDebitBalanceToNetCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PercentageOfAggregateDebitBalanceToNetCapital_lbl" xml:lang="en-US">Percentage of aggregate debit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfAggregateDebitBalanceToNetCapital" xlink:to="sieb_PercentageOfAggregateDebitBalanceToNetCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_NetCapital" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_NetCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_NetCapital_lbl" xml:lang="en-US">Net capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NetCapital" xlink:to="srt_NetCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetCapitalInExcessOfMinimumRequirement" xlink:href="sieb-20221231.xsd#sieb_NetCapitalInExcessOfMinimumRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetCapitalInExcessOfMinimumRequirement_lbl" xml:lang="en-US">In excess of required net capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalInExcessOfMinimumRequirement" xlink:to="sieb_NetCapitalInExcessOfMinimumRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetCapitalInExcessOfItsMinimumRequirement" xlink:href="sieb-20221231.xsd#sieb_NetCapitalInExcessOfItsMinimumRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl" xml:lang="en-US">Required in net capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalInExcessOfItsMinimumRequirement" xlink:to="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1_lbl" xml:lang="en-US">Net capital required</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1" xlink:to="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CashAndSecuritiesDeposits" xlink:href="sieb-20221231.xsd#sieb_CashAndSecuritiesDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CashAndSecuritiesDeposits_lbl" xml:lang="en-US">Cash and securities deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesDeposits" xlink:to="sieb_CashAndSecuritiesDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SecuritiesWithFairValue" xlink:href="sieb-20221231.xsd#sieb_SecuritiesWithFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SecuritiesWithFairValue_lbl" xml:lang="en-US">Securities with fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesWithFairValue" xlink:to="sieb_SecuritiesWithFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CashDepositsInExcessOfMinimumRequirement" xlink:href="sieb-20221231.xsd#sieb_CashDepositsInExcessOfMinimumRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CashDepositsInExcessOfMinimumRequirement_lbl" xml:lang="en-US">Cash deposits in excess of minimum requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashDepositsInExcessOfMinimumRequirement" xlink:to="sieb_CashDepositsInExcessOfMinimumRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MinimumCashDepositsRequired" xlink:href="sieb-20221231.xsd#sieb_MinimumCashDepositsRequired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MinimumCashDepositsRequired_lbl" xml:lang="en-US">Deposit requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumCashDepositsRequired" xlink:to="sieb_MinimumCashDepositsRequired_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CashDeposit" xlink:href="sieb-20221231.xsd#sieb_CashDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CashDeposit_lbl" xml:lang="en-US">Cash deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashDeposit" xlink:to="sieb_CashDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SpecialReserveAccounts" xlink:href="sieb-20221231.xsd#sieb_SpecialReserveAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SpecialReserveAccounts_lbl" xml:lang="en-US">Special reserve accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SpecialReserveAccounts" xlink:to="sieb_SpecialReserveAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ExcessOfDepositRequirement" xlink:href="sieb-20221231.xsd#sieb_ExcessOfDepositRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ExcessOfDepositRequirement_lbl" xml:lang="en-US">Excess of deposit requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExcessOfDepositRequirement" xlink:to="sieb_ExcessOfDepositRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NetCapitalRequirement" xlink:href="sieb-20221231.xsd#sieb_NetCapitalRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NetCapitalRequirement_lbl" xml:lang="en-US">Net capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRequirement" xlink:to="sieb_NetCapitalRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InExcessOfMinimumRequirement" xlink:href="sieb-20221231.xsd#sieb_InExcessOfMinimumRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_InExcessOfMinimumRequirement_lbl" xml:lang="en-US">In excess of required</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InExcessOfMinimumRequirement" xlink:to="sieb_InExcessOfMinimumRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MinimumRequirement" xlink:href="sieb-20221231.xsd#sieb_MinimumRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MinimumRequirement_lbl" xml:lang="en-US">Minimum requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumRequirement" xlink:to="sieb_MinimumRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MarginLoansExtended" xlink:href="sieb-20221231.xsd#sieb_MarginLoansExtended"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MarginLoansExtended_lbl" xml:lang="en-US">Margin loans extended</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarginLoansExtended" xlink:to="sieb_MarginLoansExtended_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivablesFromCustomers1" xlink:href="sieb-20221231.xsd#sieb_ReceivablesFromCustomers1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReceivablesFromCustomers1_lbl" xml:lang="en-US">Receivables from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromCustomers1" xlink:to="sieb_ReceivablesFromCustomers1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US">Line of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet_lbl" xml:lang="en-US">Increased line of credit principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet" xlink:to="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Common stock aggregate offering price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommissionRateOfAggregateGrossProceed" xlink:href="sieb-20221231.xsd#sieb_CommissionRateOfAggregateGrossProceed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CommissionRateOfAggregateGrossProceed_lbl" xml:lang="en-US">Commission rate of aggregate gross proceed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommissionRateOfAggregateGrossProceed" xlink:to="sieb_CommissionRateOfAggregateGrossProceed_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LegalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LegalFees_lbl" xml:lang="en-US">Legal and audit fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_HealthClaimReinsuranceLimitPerEmployee" xlink:href="sieb-20221231.xsd#sieb_HealthClaimReinsuranceLimitPerEmployee"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl" xml:lang="en-US">Health claim reinsurance limit per employee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_HealthClaimReinsuranceLimitPerEmployee" xlink:to="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ExpenseForSelfInsuranceClaims" xlink:href="sieb-20221231.xsd#sieb_ExpenseForSelfInsuranceClaims"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ExpenseForSelfInsuranceClaims_lbl" xml:lang="en-US">Expense for self-insurance claims</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExpenseForSelfInsuranceClaims" xlink:to="sieb_ExpenseForSelfInsuranceClaims_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAccrualCarryingValueCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LossContingencyAccrualCarryingValueCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyAccrualCarryingValueCurrent_lbl" xml:lang="en-US">Accrual for self-insurance claims</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualCarryingValueCurrent" xlink:to="us-gaap_LossContingencyAccrualCarryingValueCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl" xml:lang="en-US">Shares reserved</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl" xml:lang="en-US">Shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan" xlink:to="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EmployeeBenefitPlansShareRemained" xlink:href="sieb-20221231.xsd#sieb_EmployeeBenefitPlansShareRemained"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EmployeeBenefitPlansShareRemained_lbl" xml:lang="en-US">Shares remained</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EmployeeBenefitPlansShareRemained" xlink:to="sieb_EmployeeBenefitPlansShareRemained_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xml:lang="en-US">Shares granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased_lbl" xml:lang="en-US">Weighted average price to employees (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense_lbl" xml:lang="en-US">Stock compensation expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyCosts_lbl" xml:lang="en-US">Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyCosts" xlink:to="us-gaap_RelatedPartyCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueFromRelatedParties_lbl" xml:lang="en-US">Related party revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromRelatedParties" xlink:to="us-gaap_RevenueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NotesPayableAmount" xlink:href="sieb-20221231.xsd#sieb_NotesPayableAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NotesPayableAmount_lbl" xml:lang="en-US">Notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NotesPayableAmount" xlink:to="sieb_NotesPayableAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OutstandingAndIssuedMembershipInterestRates" xlink:href="sieb-20221231.xsd#sieb_OutstandingAndIssuedMembershipInterestRates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OutstandingAndIssuedMembershipInterestRates_lbl" xml:lang="en-US">Outstanding and issued membership interests rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingAndIssuedMembershipInterestRates" xlink:to="sieb_OutstandingAndIssuedMembershipInterestRates_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CompensationAggregateAmount" xlink:href="sieb-20221231.xsd#sieb_CompensationAggregateAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CompensationAggregateAmount_lbl" xml:lang="en-US">Compensation aggregate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CompensationAggregateAmount" xlink:to="sieb_CompensationAggregateAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForRent_lbl" xml:lang="en-US">Office rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationVariableInterestEntityPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConsolidationVariableInterestEntityPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationVariableInterestEntityPolicy_lbl" xml:lang="en-US">Variable Interest Entities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationVariableInterestEntityPolicy" xlink:to="us-gaap_ConsolidationVariableInterestEntityPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Segment Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationsPolicy_lbl" xml:lang="en-US">Accounting for Acquisitions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsPolicy" xlink:to="us-gaap_BusinessCombinationsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock" xlink:href="sieb-20221231.xsd#sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl" xml:lang="en-US">Cash and Securities Segregated For Regulatory Purposes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock" xlink:to="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ReceivablesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesPolicyTextBlock_lbl" xml:lang="en-US">Receivables From and Payables To Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesPolicyTextBlock" xlink:to="us-gaap_ReceivablesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock" xlink:href="sieb-20221231.xsd#sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock_lbl" xml:lang="en-US">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock" xlink:to="sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditLossFinancialInstrumentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl" xml:lang="en-US">Current Expected Credit Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:to="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesBorrowedAndLoanedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesBorrowedAndLoanedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesBorrowedAndLoanedPolicy_lbl" xml:lang="en-US">Securities Borrowed and Securities Loaned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowedAndLoanedPolicy" xlink:to="us-gaap_SecuritiesBorrowedAndLoanedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy_lbl" xml:lang="en-US">Securities Owned and Securities Sold, Not Yet Purchased at Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy" xlink:to="us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property, Office Facilities, and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_lbl" xml:lang="en-US">Software, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock" xlink:to="us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeLeasesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock_lbl" xml:lang="en-US">Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeLeasesPolicyTextBlock" xlink:to="us-gaap_LesseeLeasesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl" xml:lang="en-US">Equity Method Investments</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_OfficeBuildingMember_lbl" xml:lang="en-US">Office Building [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OfficeBuildingMember" xlink:to="srt_OfficeBuildingMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OwnershipInterestMember" xlink:href="sieb-20221231.xsd#sieb_OwnershipInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OwnershipInterestMember_lbl" xml:lang="en-US">Ownership Interest [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OwnershipInterestMember" xlink:to="sieb_OwnershipInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TigressHoldingsLLCMember" xlink:href="sieb-20221231.xsd#sieb_TigressHoldingsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TigressHoldingsLLCMember_lbl" xml:lang="en-US">Tigress Holdings L L C [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TigressHoldingsLLCMember" xlink:to="sieb_TigressHoldingsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_HedgeConnectionMember" xlink:href="sieb-20221231.xsd#sieb_HedgeConnectionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_HedgeConnectionMember_lbl" xml:lang="en-US">Hedge Connection [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_HedgeConnectionMember" xlink:to="sieb_HedgeConnectionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OpenHandMember" xlink:href="sieb-20221231.xsd#sieb_OpenHandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_OpenHandMember_lbl" xml:lang="en-US">OpenHand [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OpenHandMember" xlink:to="sieb_OpenHandMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EastWestBankMember" xlink:href="sieb-20221231.xsd#sieb_EastWestBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_EastWestBankMember_lbl" xml:lang="en-US">East West Bancorp, Inc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EastWestBankMember" xlink:to="sieb_EastWestBankMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sieb_EastWestBankMember_lbl0" xml:lang="en-US">East West Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EastWestBankMember" xlink:to="sieb_EastWestBankMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_MiamiOfficeBuildingMember" xlink:href="sieb-20221231.xsd#sieb_MiamiOfficeBuildingMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MiamiOfficeBuildingMember_lbl" xml:lang="en-US">Miami Office Building [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MiamiOfficeBuildingMember" xlink:to="sieb_MiamiOfficeBuildingMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TermLoanMember" xlink:href="sieb-20221231.xsd#sieb_TermLoanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TermLoanMember_lbl" xml:lang="en-US">Term Loan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TermLoanMember" xlink:to="sieb_TermLoanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditMember_lbl" xml:lang="en-US">Line of Credit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditMember" xlink:to="us-gaap_LineOfCreditMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LoanAndSecurityAgreementMember" xlink:href="sieb-20221231.xsd#sieb_LoanAndSecurityAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_LoanAndSecurityAgreementMember_lbl" xml:lang="en-US">Loan and Security Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LoanAndSecurityAgreementMember" xlink:to="sieb_LoanAndSecurityAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NationalFinancialServicesLLCMember" xlink:href="sieb-20221231.xsd#sieb_NationalFinancialServicesLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_NationalFinancialServicesLLCMember_lbl" xml:lang="en-US">National Financial Services LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NationalFinancialServicesLLCMember" xlink:to="sieb_NationalFinancialServicesLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_USFederalMember" xlink:href="sieb-20221231.xsd#sieb_USFederalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_USFederalMember_lbl" xml:lang="en-US">U.S. Federal [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_USFederalMember" xlink:to="sieb_USFederalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_MSCOMember" xlink:href="sieb-20221231.xsd#sieb_MSCOMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_MSCOMember_lbl" xml:lang="en-US">MSCO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MSCOMember" xlink:to="sieb_MSCOMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_BMOHarrisBankMember" xlink:href="sieb-20221231.xsd#sieb_BMOHarrisBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_BMOHarrisBankMember_lbl" xml:lang="en-US">BMO Harris [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BMOHarrisBankMember" xlink:to="sieb_BMOHarrisBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SalesAgreementMember" xlink:href="sieb-20221231.xsd#sieb_SalesAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SalesAgreementMember_lbl" xml:lang="en-US">Sales Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SalesAgreementMember" xlink:to="sieb_SalesAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedStockUnitsRSUMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedStockUnitsRSUMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedStockUnitsRSUMember_lbl" xml:lang="en-US">Restricted Stock Units [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockUnitsRSUMember" xlink:to="us-gaap_RestrictedStockUnitsRSUMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PWMember" xlink:href="sieb-20221231.xsd#sieb_PWMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PWMember_lbl" xml:lang="en-US">PW [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PWMember" xlink:to="sieb_PWMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_GebbiaSullivanCountyLandTrustMember" xlink:href="sieb-20221231.xsd#sieb_GebbiaSullivanCountyLandTrustMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_GebbiaSullivanCountyLandTrustMember_lbl" xml:lang="en-US">Gebbia Sullivan County Land Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_GebbiaSullivanCountyLandTrustMember" xlink:to="sieb_GebbiaSullivanCountyLandTrustMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransactionswithTigressandHedgeConnectionTable" xlink:href="sieb-20221231.xsd#sieb_TransactionswithTigressandHedgeConnectionTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TransactionswithTigressandHedgeConnectionTable_lbl" xml:lang="en-US">Transactions with Tigress and Hedge Connection [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransactionswithTigressandHedgeConnectionTable" xlink:to="sieb_TransactionswithTigressandHedgeConnectionTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransactionswithTigressandHedgeConnectionLineItems" xlink:href="sieb-20221231.xsd#sieb_TransactionswithTigressandHedgeConnectionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TransactionswithTigressandHedgeConnectionLineItems_lbl" xml:lang="en-US">Transactions with Tigress and Hedge Connection [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransactionswithTigressandHedgeConnectionLineItems" xlink:to="sieb_TransactionswithTigressandHedgeConnectionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesTable" xlink:href="sieb-20221231.xsd#sieb_LeasesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesTable_lbl" xml:lang="en-US">Leases [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesTable" xlink:to="sieb_LeasesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesLineItems" xlink:href="sieb-20221231.xsd#sieb_LeasesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesLineItems_lbl" xml:lang="en-US">Leases Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesLineItems" xlink:to="sieb_LeasesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveTable" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveTable_lbl" xml:lang="en-US">Deferred Contract Incentive [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveTable" xlink:to="sieb_DeferredContractIncentiveTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveLineItems" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveLineItems_lbl" xml:lang="en-US">Deferred Contract Incentive [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveLineItems" xlink:to="sieb_DeferredContractIncentiveLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTable" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsandProprietaryTradingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTable_lbl" xml:lang="en-US">Principal Transactions and Proprietary Trading [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingTable" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingLineItems" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsandProprietaryTradingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingLineItems_lbl" xml:lang="en-US">Principal Transactions and Proprietary Trading [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingLineItems" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementTable" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementTable_lbl" xml:lang="en-US">Soft Dollar Arrangement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementTable" xlink:to="sieb_SoftDollarArrangementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementLineItems" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementLineItems_lbl" xml:lang="en-US">Soft Dollar Arrangement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementLineItems" xlink:to="sieb_SoftDollarArrangementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RelatedPartyDisclosuresTable" xlink:href="sieb-20221231.xsd#sieb_RelatedPartyDisclosuresTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RelatedPartyDisclosuresTable_lbl" xml:lang="en-US">Related Party Disclosures [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RelatedPartyDisclosuresTable" xlink:to="sieb_RelatedPartyDisclosuresTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RelatedPartyDisclosuresLineItems" xlink:href="sieb-20221231.xsd#sieb_RelatedPartyDisclosuresLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RelatedPartyDisclosuresLineItems_lbl" xml:lang="en-US">Related Party Disclosures [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RelatedPartyDisclosuresLineItems" xlink:to="sieb_RelatedPartyDisclosuresLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesTablesTable" xlink:href="sieb-20221231.xsd#sieb_LeasesTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesTablesTable_lbl" xml:lang="en-US">Leases (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesTablesTable" xlink:to="sieb_LeasesTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesTablesLineItems" xlink:href="sieb-20221231.xsd#sieb_LeasesTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesTablesLineItems_lbl" xml:lang="en-US">Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesTablesLineItems" xlink:to="sieb_LeasesTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTablesTable" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsandProprietaryTradingTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTablesTable_lbl" xml:lang="en-US">Principal Transactions and Proprietary Trading (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingTablesTable" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems_lbl" xml:lang="en-US">Principal Transactions and Proprietary Trading [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationDomain_lbl" xml:lang="en-US">Income Statement Location [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_IncomeStatementLocationDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTable_lbl" xml:lang="en-US">Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTable" xlink:to="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems_lbl" xml:lang="en-US">Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityNameDomain_lbl" xml:lang="en-US">Security Owned and Sold, Not yet Purchased Fair Value, Security Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityNameDomain" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityNameDomain_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueTable_lbl" xml:lang="en-US">Security Owned and Sold, Not yet Purchased, at Fair Value [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueTable" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueLineItems_lbl" xml:lang="en-US">Security Owned and Sold, Not yet Purchased, at Fair Value [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueLineItems" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MeasurementInputTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MeasurementInputTypeDomain_lbl" xml:lang="en-US">Measurement Input Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MeasurementInputTypeDomain" xlink:to="us-gaap_MeasurementInputTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtSecuritiesHeldToMaturityPastDueTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueTable_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Past Due [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityPastDueTable" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityPastDueTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Past Due [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftwareNetDetailsScheduleofsoftwareTable_lbl" xml:lang="en-US">Software, Net (Details) - Schedule of software [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftwareNetDetailsScheduleofsoftwareTable" xlink:to="sieb_SoftwareNetDetailsScheduleofsoftwareTable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftwareNetDetailsScheduleofsoftwareLineItems_lbl" xml:lang="en-US">Software, Net (Details) - Schedule of software [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftwareNetDetailsScheduleofsoftwareLineItems" xlink:to="sieb_SoftwareNetDetailsScheduleofsoftwareLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesTable_lbl" xml:lang="en-US">Leases (Details) - Schedule of additional information related to leases [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesTable" xlink:to="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems" xlink:href="sieb-20221231.xsd#sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems_lbl" xml:lang="en-US">Schedule of Additional Information Related to Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems" xlink:to="sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable" xlink:href="sieb-20221231.xsd#sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable_lbl" xml:lang="en-US">Leases (Details) - Schedule of lease costs and other lease information [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable" xlink:to="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems" xlink:href="sieb-20221231.xsd#sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems_lbl" xml:lang="en-US">Schedule of Lease Costs and Other Lease Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems" xlink:to="sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable" xlink:href="sieb-20221231.xsd#sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable_lbl" xml:lang="en-US">Leases (Details) - Schedule of future annual minimum payments [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable" xlink:to="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems" xlink:href="sieb-20221231.xsd#sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems_lbl" xml:lang="en-US">Schedule of Future Minimum Base Rental Payment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems" xlink:to="sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain" xlink:to="us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related Party [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable" xlink:href="sieb-20221231.xsd#sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable" xlink:to="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems" xlink:href="sieb-20221231.xsd#sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems_lbl" xml:lang="en-US">Long-Term Debt (Details) - Schedule of annual minimum principal payments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems" xlink:to="sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable" xlink:href="sieb-20221231.xsd#sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable" xlink:to="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableTable_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems" xlink:to="sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingTable" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingDetailsScheduleofprincipaltransactionsandproprietarytradingLineItems_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateTable" xlink:to="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateTable_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems" xlink:to="sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardDateDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AwardDateDomain"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardDateDomain" xlink:to="us-gaap_AwardDateDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable" xlink:href="sieb-20221231.xsd#sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable_lbl" xml:lang="en-US">Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable" xlink:to="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems" xlink:href="sieb-20221231.xsd#sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems_lbl" xml:lang="en-US">Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems" xlink:to="sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OrganizationDetailsTable" xlink:href="sieb-20221231.xsd#sieb_OrganizationDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OrganizationDetailsTable_lbl" xml:lang="en-US">Organization (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OrganizationDetailsTable" xlink:to="sieb_OrganizationDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_OrganizationDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_OrganizationDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OrganizationDetailsLineItems_lbl" xml:lang="en-US">Organization (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OrganizationDetailsLineItems" xlink:to="sieb_OrganizationDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US">Investment, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="srt_EquityMethodInvesteeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="sieb-20221231.xsd#sieb_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SummaryofSignificantAccountingPoliciesDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="sieb_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain_lbl" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransactionswithTigressandHedgeConnectionDetailsTable" xlink:href="sieb-20221231.xsd#sieb_TransactionswithTigressandHedgeConnectionDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TransactionswithTigressandHedgeConnectionDetailsTable_lbl" xml:lang="en-US">Transactions with Tigress and Hedge Connection (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransactionswithTigressandHedgeConnectionDetailsTable" xlink:to="sieb_TransactionswithTigressandHedgeConnectionDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems_lbl" xml:lang="en-US">Transactions with Tigress and Hedge Connection [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems" xlink:to="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipDomain_lbl" xml:lang="en-US">Ownership [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipDomain" xlink:to="srt_OwnershipDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RiseDetailsTable" xlink:href="sieb-20221231.xsd#sieb_RiseDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RiseDetailsTable_lbl" xml:lang="en-US">Rise (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RiseDetailsTable" xlink:to="sieb_RiseDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RiseDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_RiseDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RiseDetailsLineItems_lbl" xml:lang="en-US">Rise (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RiseDetailsLineItems" xlink:to="sieb_RiseDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title of Individual [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable" xlink:href="sieb-20221231.xsd#sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable_lbl" xml:lang="en-US">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable" xlink:to="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems_lbl" xml:lang="en-US">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems" xlink:to="sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrepaidServiceContractDetailsTable" xlink:href="sieb-20221231.xsd#sieb_PrepaidServiceContractDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrepaidServiceContractDetailsTable_lbl" xml:lang="en-US">Prepaid Service Contract (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrepaidServiceContractDetailsTable" xlink:to="sieb_PrepaidServiceContractDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PrepaidServiceContractDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_PrepaidServiceContractDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrepaidServiceContractDetailsLineItems_lbl" xml:lang="en-US">Prepaid Service Contract (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrepaidServiceContractDetailsLineItems" xlink:to="sieb_PrepaidServiceContractDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MortgageLoansOnRealEstateNamePropertyTypeDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MortgageLoansOnRealEstateNamePropertyTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MortgageLoansOnRealEstateNamePropertyTypeDomain_lbl" xml:lang="en-US">Real Estate [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MortgageLoansOnRealEstateNamePropertyTypeDomain" xlink:to="srt_MortgageLoansOnRealEstateNamePropertyTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable" xlink:href="sieb-20221231.xsd#sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable_lbl" xml:lang="en-US">Property, Office Facilities, and Equipment, Net (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable" xlink:to="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems_lbl" xml:lang="en-US">Property, Office Facilities, and Equipment, Net (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems" xlink:to="sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable" xlink:href="sieb-20221231.xsd#sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Equity Method Investments in Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable" xlink:to="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">Equity Method Investments in Related Parties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems" xlink:to="sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InvestmentsCostDetailsTable" xlink:href="sieb-20221231.xsd#sieb_InvestmentsCostDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InvestmentsCostDetailsTable_lbl" xml:lang="en-US">Investments, Cost (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InvestmentsCostDetailsTable" xlink:to="sieb_InvestmentsCostDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_InvestmentsCostDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_InvestmentsCostDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InvestmentsCostDetailsLineItems_lbl" xml:lang="en-US">Investments, Cost (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InvestmentsCostDetailsLineItems" xlink:to="sieb_InvestmentsCostDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityDomain_lbl" xml:lang="en-US">Credit Facility [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_CreditFacilityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityDomain" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityDomain_lbl" xml:lang="en-US">Entity [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="dei_EntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LongTermDebtDetailsTable" xlink:href="sieb-20221231.xsd#sieb_LongTermDebtDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LongTermDebtDetailsTable_lbl" xml:lang="en-US">Long-Term Debt (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LongTermDebtDetailsTable" xlink:to="sieb_LongTermDebtDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_LongTermDebtDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_LongTermDebtDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LongTermDebtDetailsLineItems_lbl" xml:lang="en-US">Long-Term Debt (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LongTermDebtDetailsLineItems" xlink:to="sieb_LongTermDebtDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NotesPayableRelatedPartyDetailsTable" xlink:href="sieb-20221231.xsd#sieb_NotesPayableRelatedPartyDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NotesPayableRelatedPartyDetailsTable_lbl" xml:lang="en-US">Notes Payable - Related Party (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NotesPayableRelatedPartyDetailsTable" xlink:to="sieb_NotesPayableRelatedPartyDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_NotesPayableRelatedPartyDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_NotesPayableRelatedPartyDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NotesPayableRelatedPartyDetailsLineItems_lbl" xml:lang="en-US">Notes Payable - Related Party (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NotesPayableRelatedPartyDetailsLineItems" xlink:to="sieb_NotesPayableRelatedPartyDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveDetailsTable" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveDetailsTable_lbl" xml:lang="en-US">Deferred Contract Incentive (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveDetailsTable" xlink:to="sieb_DeferredContractIncentiveDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveDetailsLineItems_lbl" xml:lang="en-US">Deferred Contract Incentive (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveDetailsLineItems" xlink:to="sieb_DeferredContractIncentiveDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementDetailsTable" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementDetailsTable_lbl" xml:lang="en-US">Soft Dollar Arrangement (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementDetailsTable" xlink:to="sieb_SoftDollarArrangementDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_SoftDollarArrangementDetailsLineItems_lbl" xml:lang="en-US">Soft Dollar Arrangement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementDetailsLineItems" xlink:to="sieb_SoftDollarArrangementDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_IncomeTaxesDetailsTable" xlink:href="sieb-20221231.xsd#sieb_IncomeTaxesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_IncomeTaxesDetailsTable_lbl" xml:lang="en-US">Income Taxes (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncomeTaxesDetailsTable" xlink:to="sieb_IncomeTaxesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_IncomeTaxesDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_IncomeTaxesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_IncomeTaxesDetailsLineItems_lbl" xml:lang="en-US">Income Taxes (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncomeTaxesDetailsLineItems" xlink:to="sieb_IncomeTaxesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CapitalRequirementsDetailsTable" xlink:href="sieb-20221231.xsd#sieb_CapitalRequirementsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CapitalRequirementsDetailsTable_lbl" xml:lang="en-US">Capital Requirements (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CapitalRequirementsDetailsTable" xlink:to="sieb_CapitalRequirementsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CapitalRequirementsDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_CapitalRequirementsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CapitalRequirementsDetailsLineItems_lbl" xml:lang="en-US">Capital Requirements (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CapitalRequirementsDetailsLineItems" xlink:to="sieb_CapitalRequirementsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_AgreementDomain" xlink:href="sieb-20221231.xsd#sieb_AgreementDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AgreementDomain_lbl" xml:lang="en-US">Agreement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AgreementDomain" xlink:to="sieb_AgreementDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsTable" xlink:href="sieb-20221231.xsd#sieb_CommitmentsContingenciesandOtherDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsTable_lbl" xml:lang="en-US">Commitments, Contingencies and Other (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommitmentsContingenciesandOtherDetailsTable" xlink:to="sieb_CommitmentsContingenciesandOtherDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_CommitmentsContingenciesandOtherDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommitmentsContingenciesandOtherDetailsLineItems_lbl" xml:lang="en-US">Commitments, Contingencies and Other (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommitmentsContingenciesandOtherDetailsLineItems" xlink:to="sieb_CommitmentsContingenciesandOtherDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US">Award Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EmployeeBenefitPlansDetailsTable" xlink:href="sieb-20221231.xsd#sieb_EmployeeBenefitPlansDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EmployeeBenefitPlansDetailsTable_lbl" xml:lang="en-US">Employee Benefit Plans (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EmployeeBenefitPlansDetailsTable" xlink:to="sieb_EmployeeBenefitPlansDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_EmployeeBenefitPlansDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_EmployeeBenefitPlansDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EmployeeBenefitPlansDetailsLineItems_lbl" xml:lang="en-US">Employee Benefit Plans (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EmployeeBenefitPlansDetailsLineItems" xlink:to="sieb_EmployeeBenefitPlansDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RelatedPartyDisclosuresDetailsTable" xlink:href="sieb-20221231.xsd#sieb_RelatedPartyDisclosuresDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RelatedPartyDisclosuresDetailsTable_lbl" xml:lang="en-US">Related Party Disclosures (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RelatedPartyDisclosuresDetailsTable" xlink:to="sieb_RelatedPartyDisclosuresDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="sieb_RelatedPartyDisclosuresDetailsLineItems" xlink:href="sieb-20221231.xsd#sieb_RelatedPartyDisclosuresDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sieb_RelatedPartyDisclosuresDetailsLineItems_lbl" xml:lang="en-US">Related Party Disclosures [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RelatedPartyDisclosuresDetailsLineItems" xlink:to="sieb_RelatedPartyDisclosuresDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_AdvisoryFeesRevenue_lbl0" xml:lang="en-US">Advisory fees revenue.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AdvisoryFeesRevenue" xlink:to="sieb_AdvisoryFeesRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_AnnualCredits_lbl0" xml:lang="en-US">Annual Credits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualCredits" xlink:to="sieb_AnnualCredits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_AnnualLicenseFees_lbl0" xml:lang="en-US">Annual license fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualLicenseFees" xlink:to="sieb_AnnualLicenseFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_BuildOutExpense_lbl0" xml:lang="en-US">The amount of expense recognized in the current period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BuildOutExpense" xlink:to="sieb_BuildOutExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_BuildOutOfProperty_lbl0" xml:lang="en-US">Build out of property.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BuildOutOfProperty" xlink:to="sieb_BuildOutOfProperty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_BusinessDevelopmentDescription_lbl0" xml:lang="en-US">Business Development Description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BusinessDevelopmentDescription" xlink:to="sieb_BusinessDevelopmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CashAndSecuritiesDeposits_lbl0" xml:lang="en-US">Amount of cash and securities deposits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesDeposits" xlink:to="sieb_CashAndSecuritiesDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for cash and securities segregated for regulatory purposes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock" xlink:to="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CashDeposit_lbl0" xml:lang="en-US">Cash deposits mean adding money to your bank account.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashDeposit" xlink:to="sieb_CashDeposit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CashDepositsInExcessOfMinimumRequirement_lbl0" xml:lang="en-US">Cash deposits in excess of minimum requirement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashDepositsInExcessOfMinimumRequirement" xlink:to="sieb_CashDepositsInExcessOfMinimumRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CommissionRateOfAggregateGrossProceed_lbl0" xml:lang="en-US">Commission rate of aggregate gross proceed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommissionRateOfAggregateGrossProceed" xlink:to="sieb_CommissionRateOfAggregateGrossProceed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ContraExpense_lbl0" xml:lang="en-US">Contra expense during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpense" xlink:to="sieb_ContraExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ContraExpenseTerm_lbl0" xml:lang="en-US">Period between contra expense, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents reported fact of one year, five months, and thirteen days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpenseTerm" xlink:to="sieb_ContraExpenseTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CouponRatePercentage_lbl0" xml:lang="en-US">The percentage of coupon rate is the annual income an investor can expect to receive while holding a particular bond.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CouponRatePercentage" xlink:to="sieb_CouponRatePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl0" xml:lang="en-US">Current portion of deferred contract incentive current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CurrentPortionOfDeferredContractIncentiveCurrent" xlink:to="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DeferredContractIncentive_lbl0" xml:lang="en-US">Deferred contract incentive.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentive" xlink:to="sieb_DeferredContractIncentive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DeferredContractIncentiveLessCurrentPortion_lbl0" xml:lang="en-US">The amount of deferred contract incentive, less current portion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveLessCurrentPortion" xlink:to="sieb_DeferredContractIncentiveLessCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DeferredContractIncentiveTextBlock_lbl0" xml:lang="en-US">The entire disclosure for deferred contract incentive.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveTextBlock" xlink:to="sieb_DeferredContractIncentiveTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DeferredContractIncentives_lbl0" xml:lang="en-US">The amount of deferred contract incentive.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentives" xlink:to="sieb_DeferredContractIncentives_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DeferredTaxAssetsLeaseLiabilities_lbl0" xml:lang="en-US">Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from lease liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredTaxAssetsLeaseLiabilities" xlink:to="sieb_DeferredTaxAssetsLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DisclosureOfRiseTextBlock_lbl0" xml:lang="en-US">The entire disclosure pertaining to rise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DisclosureOfRiseTextBlock" xlink:to="sieb_DisclosureOfRiseTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl0" xml:lang="en-US">The amount of distribution from equity method investment in related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DistributionFromEquityMethodInvestmentInRelatedParty" xlink:to="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DueFromGlobalShares_lbl0" xml:lang="en-US">Due from globalshares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromGlobalShares" xlink:to="sieb_DueFromGlobalShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DueFromGoldmanSachs_lbl0" xml:lang="en-US">Due from Goldman Sachs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromGoldmanSachs" xlink:to="sieb_DueFromGoldmanSachs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DueFromNFS_lbl0" xml:lang="en-US">Amount receivable from NFS.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromNFS" xlink:to="sieb_DueFromNFS_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DueFromPershingCapital_lbl0" xml:lang="en-US">Amount receivable from pershing capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromPershingCapital" xlink:to="sieb_DueFromPershingCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_DueToSecuritiesFailToReceive_lbl0" xml:lang="en-US">Amount payable to securities fail to receive.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueToSecuritiesFailToReceive" xlink:to="sieb_DueToSecuritiesFailToReceive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of liability for early termination fee Upon occurrence.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock" xlink:to="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EmployeeBenefitPlansShareRemained_lbl0" xml:lang="en-US">Amount of employee benefit plans shares remained.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EmployeeBenefitPlansShareRemained" xlink:to="sieb_EmployeeBenefitPlansShareRemained_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EquityMethodInvestmentInRelatedParty_lbl0" xml:lang="en-US">Amount of equity method investment in related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty" xlink:to="sieb_EquityMethodInvestmentInRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EquityMethodInvestmentInRelatedParty1_lbl1" xml:lang="en-US">Equity method investment in related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty1" xlink:to="sieb_EquityMethodInvestmentInRelatedParty1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EstimatesClosingTerm_lbl0" xml:lang="en-US">Period between issuance and maturity of estimates, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents reported fact of one year, five months, and thirteen days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EstimatesClosingTerm" xlink:to="sieb_EstimatesClosingTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ExcessOfDepositRequirement_lbl0" xml:lang="en-US">Amount of excess of deposit requirement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExcessOfDepositRequirement" xlink:to="sieb_ExcessOfDepositRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ExchangeOfOutstandingCommonStockPercentage_lbl0" xml:lang="en-US">Percentage of outstanding common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExchangeOfOutstandingCommonStockPercentage" xlink:to="sieb_ExchangeOfOutstandingCommonStockPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ExchangePercentage_lbl0" xml:lang="en-US">Percentage of exchange</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExchangePercentage" xlink:to="sieb_ExchangePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ExpenseForSelfInsuranceClaims_lbl0" xml:lang="en-US">Expense for self-insurance claims.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExpenseForSelfInsuranceClaims" xlink:to="sieb_ExpenseForSelfInsuranceClaims_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl0" xml:lang="en-US">Amount of forgiveness of notes payable from hedge connection.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ForgivenessOfNotesPayableFromHedgeConnection" xlink:to="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_FutureAmortizationDescription_lbl0" xml:lang="en-US">Description of future amortization.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FutureAmortizationDescription" xlink:to="sieb_FutureAmortizationDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl0" xml:lang="en-US">Health claim reinsurance limit per employee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_HealthClaimReinsuranceLimitPerEmployee" xlink:to="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl0" xml:lang="en-US">Amount of impairment of equity method investment in related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty" xlink:to="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_InExcessOfMinimumRequirement_lbl0" xml:lang="en-US">The excess requirement of net capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InExcessOfMinimumRequirement" xlink:to="sieb_InExcessOfMinimumRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_IncreaseDecreaseInDraftsPayable_lbl0" xml:lang="en-US">Increase decrease in draft payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncreaseDecreaseInDraftsPayable" xlink:to="sieb_IncreaseDecreaseInDraftsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl0" xml:lang="en-US">The change during the period, either increase or decrease, in amounts payable to non customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncreaseDecreaseInPayablesToNonCustomers" xlink:to="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_InterestMarketingAndDistributionFees_lbl0" xml:lang="en-US">The amount of interest, marketing and distribution fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InterestMarketingAndDistributionFees" xlink:to="sieb_InterestMarketingAndDistributionFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_IssuedAndOutstandingPercentage_lbl0" xml:lang="en-US">Percentage of issued and outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IssuedAndOutstandingPercentage" xlink:to="sieb_IssuedAndOutstandingPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_LicenseFees_lbl0" xml:lang="en-US">Amount of annual license fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LicenseFees" xlink:to="sieb_LicenseFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties_lbl0" xml:lang="en-US">Loss on sale of equity method investment in related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties" xlink:to="sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MarginLoansExtended_lbl0" xml:lang="en-US">Margin loans extended.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarginLoansExtended" xlink:to="sieb_MarginLoansExtended_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MarketMakingIncome_lbl0" xml:lang="en-US">Market making income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketMakingIncome" xlink:to="sieb_MarketMakingIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MinimumCashDepositsRequired_lbl0" xml:lang="en-US">Minimum cash deposits required.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumCashDepositsRequired" xlink:to="sieb_MinimumCashDepositsRequired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MinimumRequirement_lbl0" xml:lang="en-US">Amount of minimum requirement of capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumRequirement" xlink:to="sieb_MinimumRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl0" xml:lang="en-US">Net capital in excess of its minimum requirement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalInExcessOfItsMinimumRequirement" xlink:to="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetCapitalInExcessOfMinimumRequirement_lbl0" xml:lang="en-US">Net capital in excess of minimum requirement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalInExcessOfMinimumRequirement" xlink:to="sieb_NetCapitalInExcessOfMinimumRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetCapitalRatio_lbl0" xml:lang="en-US">Net capital ratio.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRatio" xlink:to="sieb_NetCapitalRatio_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetCapitalRequirement_lbl0" xml:lang="en-US">The total amount of net capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRequirement" xlink:to="sieb_NetCapitalRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl0" xml:lang="en-US">Amount of net membership interests exchange between tigress and RISE.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE" xlink:to="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection_lbl0" xml:lang="en-US">Amount of net membership interests of RISE from transactions with hedge connection.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection" xlink:to="sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NumberOfAnnualCredits_lbl0" xml:lang="en-US">Represents the number of annual credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfAnnualCredits" xlink:to="sieb_NumberOfAnnualCredits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NumberOfBoardOfDirector_lbl0" xml:lang="en-US">Number of board of director.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfBoardOfDirector" xlink:to="sieb_NumberOfBoardOfDirector_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_OfficeFacilitiesGross_lbl0" xml:lang="en-US">Office facilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OfficeFacilitiesGross" xlink:to="sieb_OfficeFacilitiesGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_OriginationFee_lbl0" xml:lang="en-US">Origination fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OriginationFee" xlink:to="sieb_OriginationFee_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_OutstandingAndIssuedMembershipInterestRates_lbl0" xml:lang="en-US">Percentage of outstanding and issued membership interests rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingAndIssuedMembershipInterestRates" xlink:to="sieb_OutstandingAndIssuedMembershipInterestRates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_OutstandingMembershipInterestsPercentage_lbl0" xml:lang="en-US">Percentage of outstanding membership interests.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingMembershipInterestsPercentage" xlink:to="sieb_OutstandingMembershipInterestsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PayablesToNoncustomers_lbl0" xml:lang="en-US">Payables to non-customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PayablesToNoncustomers" xlink:to="sieb_PayablesToNoncustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PercentageOfAggregateDebitBalanceToNetCapital_lbl0" xml:lang="en-US">Percentage of aggregate debit balance to net capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfAggregateDebitBalanceToNetCapital" xlink:to="sieb_PercentageOfAggregateDebitBalanceToNetCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PercentageOfFutureTaxableIncome_lbl0" xml:lang="en-US">Percentage of future taxable income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfFutureTaxableIncome" xlink:to="sieb_PercentageOfFutureTaxableIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PercentageOfOutstandingCommonStock_lbl0" xml:lang="en-US">Percentage of outstanding common stock.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfOutstandingCommonStock" xlink:to="sieb_PercentageOfOutstandingCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl0" xml:lang="en-US">Percentage of remaining interest in StockCross purchased.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfRemainingInterestInStockCrossPurchased" xlink:to="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PrepaidServiceContractNoncurrent_lbl0" xml:lang="en-US">Prepaid service contract non-current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrepaidServiceContractNoncurrent" xlink:to="sieb_PrepaidServiceContractNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl0" xml:lang="en-US">The entire disclosure for principal transactions and proprietary trading.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PropertyGross_lbl0" xml:lang="en-US">Property.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PropertyGross" xlink:to="sieb_PropertyGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PurchaseAnAdditionalOption_lbl0" xml:lang="en-US">The amount of purchase an additional option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseAnAdditionalOption" xlink:to="sieb_PurchaseAnAdditionalOption_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PurchaseOfRestrictedShares_lbl0" xml:lang="en-US">The amount of purchase of restricted shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseOfRestrictedShares" xlink:to="sieb_PurchaseOfRestrictedShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ReceivablesFromCustomers1_lbl0" xml:lang="en-US">Amount due from customers for fees and charges arising from transactions related to the entity&apos;s brokerage activities and operations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromCustomers1" xlink:to="sieb_ReceivablesFromCustomers1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ReceivedPayment_lbl0" xml:lang="en-US">Received Payment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivedPayment" xlink:to="sieb_ReceivedPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ReferralFees_lbl0" xml:lang="en-US">Referral fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFees" xlink:to="sieb_ReferralFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ReferralFeesTextBlock_lbl0" xml:lang="en-US">The entire disclosure for referral fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFeesTextBlock" xlink:to="sieb_ReferralFeesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_RevenueFromCommissionsAndFees_lbl0" xml:lang="en-US">Revenue from commissions and fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RevenueFromCommissionsAndFees" xlink:to="sieb_RevenueFromCommissionsAndFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of additional information related to leases.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock" xlink:to="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl0" xml:lang="en-US">Schedule of principal transactions and proprietary trading.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock" xlink:to="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_SecuritiesWithFairValue_lbl0" xml:lang="en-US">Amount of securities with fair value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesWithFairValue" xlink:to="sieb_SecuritiesWithFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_SoftDollarArrangementTextBlock_lbl0" xml:lang="en-US">The entire disclosure for Soft Dollar Arrangement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementTextBlock" xlink:to="sieb_SoftDollarArrangementTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockBorrowStockLoan_lbl0" xml:lang="en-US">Description of stock borrow / stock loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockBorrowStockLoan" xlink:to="sieb_StockBorrowStockLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties_lbl0" xml:lang="en-US">Value of stock issued during the period upon the conversion of units. Sales of equity method investments in related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties" xlink:to="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl0" xml:lang="en-US">Shares issued for Tigress Transaction, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl0" xml:lang="en-US">Number of shares retired from OpenHand transaction, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction_lbl0" xml:lang="en-US">Shares issued for OpenHand transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl0" xml:lang="en-US">Shares issued for OpenHand transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl0" xml:lang="en-US">Shares issued for tigress transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_StockLoanIncome_lbl0" xml:lang="en-US">Stock borrow / stock loan income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockLoanIncome" xlink:to="sieb_StockLoanIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TechnologyAndCommunications_lbl0" xml:lang="en-US">The amount of expense in the period for communications and data processing expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TechnologyAndCommunications" xlink:to="sieb_TechnologyAndCommunications_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TerminationOfAgreementWithTechnologyPartner_lbl0" xml:lang="en-US">The amount of ermination of agreement with technology partner.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TerminationOfAgreementWithTechnologyPartner" xlink:to="sieb_TerminationOfAgreementWithTechnologyPartner_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl0" xml:lang="en-US">Total Receivables from and deposits with broker-dealers and clearing organizations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" xlink:to="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TransfersOfRiseMembershipInterest_lbl0" xml:lang="en-US">Transfers of RISE membership interests.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransfersOfRiseMembershipInterest" xlink:to="sieb_TransfersOfRiseMembershipInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TransfersOfRiseMembershipInterests_lbl0" xml:lang="en-US">Transfers of RISE membership interests.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransfersOfRiseMembershipInterests" xlink:to="sieb_TransfersOfRiseMembershipInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl0" xml:lang="en-US">Unrealized loss on portfolio of U.S. government securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities" xlink:to="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_UnusedCommitmen_lbl0" xml:lang="en-US">Unused commitment with Miami office building.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnusedCommitmen" xlink:to="sieb_UnusedCommitmen_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_ValuationOfOpenhand_lbl0" xml:lang="en-US">Valuation of company in acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ValuationOfOpenhand" xlink:to="sieb_ValuationOfOpenhand_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_BMOHarrisBankMember_lbl0" xml:lang="en-US">BMO Harris Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BMOHarrisBankMember" xlink:to="sieb_BMOHarrisBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_EastWestBankMember_lbl1" xml:lang="en-US">East West Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EastWestBankMember" xlink:to="sieb_EastWestBankMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl0" xml:lang="en-US">4% due November 30, 2022 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember" xlink:to="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_GebbiaSullivanCountyLandTrustMember_lbl0" xml:lang="en-US">Gebbia Sullivan County Land Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_GebbiaSullivanCountyLandTrustMember" xlink:to="sieb_GebbiaSullivanCountyLandTrustMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_GloriaEGebbiaMember_lbl0" xml:lang="en-US">Gloria E. Gebbia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_GloriaEGebbiaMember" xlink:to="sieb_GloriaEGebbiaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_LoanAndSecurityAgreementMember_lbl0" xml:lang="en-US">Loan and Security Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LoanAndSecurityAgreementMember" xlink:to="sieb_LoanAndSecurityAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MSCOMember_lbl0" xml:lang="en-US">MSCO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MSCOMember" xlink:to="sieb_MSCOMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_MSCOSharesMember_lbl0" xml:lang="en-US">MSCO shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MSCOSharesMember" xlink:to="sieb_MSCOSharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_NationalFinancialServicesLLCMember_lbl0" xml:lang="en-US">National Financial Services LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NationalFinancialServicesLLCMember" xlink:to="sieb_NationalFinancialServicesLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PWMember_lbl0" xml:lang="en-US">PW [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PWMember" xlink:to="sieb_PWMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl0" xml:lang="en-US">Prior to August 1, 2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember_lbl0" xml:lang="en-US">Prior to August 1, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl0" xml:lang="en-US">Prior to August 1, 2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_SiebertMember_lbl0" xml:lang="en-US">Sibert [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SiebertMember" xlink:to="sieb_SiebertMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TermLoanMember_lbl0" xml:lang="en-US">Term Loan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TermLoanMember" xlink:to="sieb_TermLoanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sieb_TigressHoldingsLLCMember_lbl0" xml:lang="en-US">Tigress Holdings, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TigressHoldingsLLCMember" xlink:to="sieb_TigressHoldingsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_lbl0" xml:lang="en-US">Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock" xlink:to="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Compensated Absences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AnnualLicenseFees_lbl1" xml:lang="en-US">Annual License Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualLicenseFees" xlink:to="sieb_AnnualLicenseFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome_lbl0" xml:lang="en-US">Deferred Tax Liabilities, Other Comprehensive Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome" xlink:to="us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfUSGovernmentSecuritiesWithTheBelowMarketValuesAndMaturityDatesAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfUSGovernmentSecuritiesWithTheBelowMarketValuesAndMaturityDatesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfUSGovernmentSecuritiesWithTheBelowMarketValuesAndMaturityDatesAbstract_lbl" xml:lang="en-US">Schedule Of USGovernment Securities With The Below Market Values And Maturity Dates Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfUSGovernmentSecuritiesWithTheBelowMarketValuesAndMaturityDatesAbstract" xlink:to="sieb_ScheduleOfUSGovernmentSecuritiesWithTheBelowMarketValuesAndMaturityDatesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReferralFeesTextBlock_lbl1" xml:lang="en-US">Referral Fees Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFeesTextBlock" xlink:to="sieb_ReferralFeesTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl0" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract_lbl0" xml:lang="en-US">Securities Sold Not Yet Purchased At Fair Value Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract" xlink:to="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0" xml:lang="en-US">Deferred Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl0" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl1" xml:lang="en-US">Impairment Of Equity Method Investment In Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty" xlink:to="sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital1_lbl0" xml:lang="en-US">Ratio of Indebtedness to Net Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RatioOfIndebtednessToNetCapital1" xlink:to="us-gaap_RatioOfIndebtednessToNetCapital1_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockAbstract_lbl" xml:lang="en-US">Disclosure Text Block [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_DisclosureTextBlockAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Additional Information Related To Leases Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock" xlink:to="sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_BuildOutExpense_lbl1" xml:lang="en-US">Build Out Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BuildOutExpense" xlink:to="sieb_BuildOutExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl0" xml:lang="en-US">Business Acquisition, Equity Interest Issued or Issuable, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:to="us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentivePolicyTextBlock_lbl0" xml:lang="en-US">Deferred Contract Incentive Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentivePolicyTextBlock" xlink:to="sieb_DeferredContractIncentivePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsInvestments_lbl0" xml:lang="en-US">Deferred Tax Assets, Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInvestments" xlink:to="us-gaap_DeferredTaxAssetsInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payment to be Received, Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl1" xml:lang="en-US">Forgiveness Of Notes Payable From Hedge Connection</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ForgivenessOfNotesPayableFromHedgeConnection" xlink:to="sieb_ForgivenessOfNotesPayableFromHedgeConnection_lbl1"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract_lbl" xml:lang="en-US">Schedule Of Beginning And Ending Amount Of Unrecognized Tax Benefits Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract" xlink:to="sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_PayablesToBrokerDealersAndClearingOrganizations_lbl0" xml:lang="en-US">Broker-Dealer, Payable to Other Broker-Dealer and Clearing Organization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_PayablesToBrokerDealersAndClearingOrganizations" xlink:to="srt_PayablesToBrokerDealersAndClearingOrganizations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NationalFinancialServicesLLCMember_lbl1" xml:lang="en-US">National Financial Services LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NationalFinancialServicesLLCMember" xlink:to="sieb_NationalFinancialServicesLLCMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl0" xml:lang="en-US">Prepaid Expense, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareGross_lbl0" xml:lang="en-US">Capitalized Computer Software, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareGross" xlink:to="us-gaap_CapitalizedComputerSoftwareGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Income Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_FutureAmortizationDescription_lbl1" xml:lang="en-US">Future Amortization Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FutureAmortizationDescription" xlink:to="sieb_FutureAmortizationDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock_lbl0" xml:lang="en-US">Capital Requirements on Trust Assets [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock" xlink:to="us-gaap_CapitalRequirementsOnTrustAssetsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_lbl0" xml:lang="en-US">Capitalized Software Development Costs for Software Sold to Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" xlink:to="us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl0" xml:lang="en-US">Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NumberOfAnnualCredits_lbl1" xml:lang="en-US">Number Of Annual Credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfAnnualCredits" xlink:to="sieb_NumberOfAnnualCredits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveLessCurrentPortion_lbl1" xml:lang="en-US">Deferred Contract Incentive Less Current Portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredContractIncentiveLessCurrentPortion" xlink:to="sieb_DeferredContractIncentiveLessCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PurchaseAnAdditionalOption_lbl1" xml:lang="en-US">Purchase An Additional Option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseAnAdditionalOption" xlink:to="sieb_PurchaseAnAdditionalOption_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue_lbl0" xml:lang="en-US">Stock Issued During Period Value Purchase Of Assets Shares Issued For Openhand Transactionvalue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl1" xml:lang="en-US">Stock Issued During Period Value Purchase Of Assets Shares Issued For Tigress Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentOwnedAtCost_lbl0" xml:lang="en-US">Investment Owned, at Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedAtCost" xlink:to="us-gaap_InvestmentOwnedAtCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl1" xml:lang="en-US">Percentage Of Remaining Interest In Stock Cross Purchased</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfRemainingInterestInStockCrossPurchased" xlink:to="sieb_PercentageOfRemainingInterestInStockCrossPurchased_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl1" xml:lang="en-US">Net Capital In Excess Of Its Minimum Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalInExcessOfItsMinimumRequirement" xlink:to="sieb_NetCapitalInExcessOfItsMinimumRequirement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedNotReadilyMarketableFairValue_lbl0" xml:lang="en-US">Security Owned Not Readily Marketable, Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedNotReadilyMarketableFairValue" xlink:to="us-gaap_SecurityOwnedNotReadilyMarketableFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl0" xml:lang="en-US">Line of Credit Facility, Interest Rate Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl0" xml:lang="en-US">Right-of-Use Asset Obtained in Exchange for Operating Lease Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_lbl0" xml:lang="en-US">Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock" xlink:to="us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OutstandingMembershipInterestsPercentage_lbl1" xml:lang="en-US">Outstanding Membership Interests Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingMembershipInterestsPercentage" xlink:to="sieb_OutstandingMembershipInterestsPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl0" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations_lbl0" xml:lang="en-US">Commission Payable to Broker-Dealer and Clearing Organization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations" xlink:to="us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LicenseFees_lbl1" xml:lang="en-US">License Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LicenseFees" xlink:to="sieb_LicenseFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers_lbl0" xml:lang="en-US">Increase (Decrease) in Payable to Broker-Dealer and Clearing Organization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers" xlink:to="us-gaap_IncreaseDecreaseInPayablesToBrokerDealers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentTextBlock_lbl0" xml:lang="en-US">Investment [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTextBlock" xlink:to="us-gaap_InvestmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries_lbl0" xml:lang="en-US">Deferred Tax Assets, Investment in Subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries" xlink:to="us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl0" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule Of Property Office Facilities And Equipment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract" xlink:to="sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SpecialReserveAccounts_lbl0" xml:lang="en-US">Special Reserve Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SpecialReserveAccounts" xlink:to="sieb_SpecialReserveAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_DraftsPayable_lbl0" xml:lang="en-US">Broker-Dealer, Draft Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_DraftsPayable" xlink:to="srt_DraftsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl0" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems_lbl0" xml:lang="en-US">Principal Transactionsand Proprietary Trading Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems" xlink:to="sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesBorrowedAndLoanedPolicy_lbl0" xml:lang="en-US">Securities Borrowed and Loaned Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowedAndLoanedPolicy" xlink:to="us-gaap_SecuritiesBorrowedAndLoanedPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityPolicyTextBlock_lbl0" xml:lang="en-US">Stockholders&apos; Equity, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityPolicyTextBlock" xlink:to="us-gaap_StockholdersEquityPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl0" xml:lang="en-US">Operating Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InvestmentCarryingAmount_lbl0" xml:lang="en-US">Investment Carrying Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InvestmentCarryingAmount" xlink:to="sieb_InvestmentCarryingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TerminationOfAgreementWithTechnologyPartner_lbl1" xml:lang="en-US">Termination Of Agreement With Technology Partner</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TerminationOfAgreementWithTechnologyPartner" xlink:to="sieb_TerminationOfAgreementWithTechnologyPartner_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned_lbl0" xml:lang="en-US">Security Owned and Sold, Not yet Purchased Fair Value, Security Owned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned" xlink:to="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfDeferredTaxAssetsLiabilitiesAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfDeferredTaxAssetsLiabilitiesAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForSoftware_lbl0" xml:lang="en-US">Payments for Software</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForSoftware" xlink:to="us-gaap_PaymentsForSoftware_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingCouponRate4Member_lbl0" xml:lang="en-US">Maturing Coupon Rate4 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate4Member" xlink:to="sieb_MaturingCouponRate4Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl0" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetImpairmentCharges_lbl2" xml:lang="en-US">Asset Impairment Charges</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NetCapitalRatio_lbl1" xml:lang="en-US">Net Capital Ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRatio" xlink:to="sieb_NetCapitalRatio_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncome_lbl0" xml:lang="en-US">Other Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService_lbl0" xml:lang="en-US">Revenue, Performance Obligation, Description of Good or Service</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService" xlink:to="us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease_lbl0" xml:lang="en-US">Unrecognized Tax Benefits, Period Increase (Decrease)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease" xlink:to="us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseOtherNoncurrent_lbl0" xml:lang="en-US">Prepaid Expense Other, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseOtherNoncurrent" xlink:to="us-gaap_PrepaidExpenseOtherNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_SoftDollarArrangementAbstract" xlink:href="sieb-20221231.xsd#sieb_SoftDollarArrangementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementAbstract_lbl" xml:lang="en-US">Soft Dollar Arrangement Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementAbstract" xlink:to="sieb_SoftDollarArrangementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesPolicy_lbl0" xml:lang="en-US">Marketable Securities, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesPolicy" xlink:to="us-gaap_MarketableSecuritiesPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl1" xml:lang="en-US">Principal Transactions And Proprietary Trading Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareAndSoftwareDevelopmentCostsMember_lbl0" xml:lang="en-US">Software and Software Development Costs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareAndSoftwareDevelopmentCostsMember" xlink:to="us-gaap_SoftwareAndSoftwareDevelopmentCostsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EquityMethodInvestmentInRelatedParty_lbl1" xml:lang="en-US">Equity Method Investment In Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty" xlink:to="sieb_EquityMethodInvestmentInRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_NetCapitalInExcessOfFivePercentOfDebitItems_lbl0" xml:lang="en-US">Broker-Dealer, Net Capital, Excess of 5 Percent of Debit Items, Alternative Standard</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NetCapitalInExcessOfFivePercentOfDebitItems" xlink:to="srt_NetCapitalInExcessOfFivePercentOfDebitItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl1" xml:lang="en-US">Increase Decrease In Payables To Non Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_IncreaseDecreaseInPayablesToNonCustomers" xlink:to="sieb_IncreaseDecreaseInPayablesToNonCustomers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl0" xml:lang="en-US">Equity Method Investments [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsPolicy" xlink:to="us-gaap_EquityMethodInvestmentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesBorrowedFairValueDisclosure_lbl0" xml:lang="en-US">Securities Borrowed, Fair Value Disclosure</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowedFairValueDisclosure" xlink:to="us-gaap_SecuritiesBorrowedFairValueDisclosure_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0_lbl0" xml:lang="en-US">Securities Sold Not Yet Purchased At Fair Value Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0" xlink:to="sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebt_lbl1" xml:lang="en-US">Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansInProcessOfForeclosureAmount_lbl0" xml:lang="en-US">Mortgage Loans in Process of Foreclosure, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansInProcessOfForeclosureAmount" xlink:to="us-gaap_MortgageLoansInProcessOfForeclosureAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock_lbl0" xml:lang="en-US">Schedule of Securities Owned and Sold, Not yet Purchased, at Fair Value [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl0" xml:lang="en-US">Common Stock, Capital Shares Reserved for Future Issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingDiscountRateMember_lbl0" xml:lang="en-US">Maturing Discount Rate Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingDiscountRateMember" xlink:to="sieb_MaturingDiscountRateMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets_lbl0" xml:lang="en-US">Investment Sold, Not yet Purchased, Percent of Net Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrepaidServiceContractNoncurrent_lbl1" xml:lang="en-US">Prepaid Service Contract Noncurrent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NotesPayableAmount_lbl0" xml:lang="en-US">Notes Payable Amount</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MSCOSharesMember_lbl1" xml:lang="en-US">MSCOShares Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl0" xml:lang="en-US">Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations_lbl0" xml:lang="en-US">Receivable from Broker-Dealer and Clearing Organization</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_FairValueDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueDisclosuresAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresAbstract_lbl" xml:lang="en-US">Fair Value Disclosures [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredAbstract_lbl0" xml:lang="en-US">Deferred Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInBrokerageReceivables_lbl0" xml:lang="en-US">Increase (Decrease) in Receivable from Broker-Dealer and Clearing Organization</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EmployeeBenefitsAndShareBasedCompensationshares_lbl0" xml:lang="en-US">Employee Benefits And Share Based Compensationshares</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties_lbl1" xml:lang="en-US">Stock Issued During Period Sales Of Equity Method Investments In Related Parties</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl0" xml:lang="en-US">Revenue from Contract with Customer [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl0" xml:lang="en-US">Other Assets</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PercentageOfAggregateDebitBalanceToNetCapital_lbl1" xml:lang="en-US">Percentage Of Aggregate Debit Balance To Net Capital</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherExpenses_lbl0" xml:lang="en-US">Other Expenses</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MSCOMember_lbl1" xml:lang="en-US">MSCOMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MSCOMember" xlink:to="sieb_MSCOMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OtherIncomePolicyTextBlock_lbl0" xml:lang="en-US">Other Income Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OtherIncomePolicyTextBlock" xlink:to="sieb_OtherIncomePolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfEstimatedFairValuesAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfEstimatedFairValuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfEstimatedFairValuesAbstract_lbl" xml:lang="en-US">Schedule Of Estimated Fair Values Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfEstimatedFairValuesAbstract" xlink:to="sieb_ScheduleOfEstimatedFairValuesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl0" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredTaxAssetsAbstract_lbl0" xml:lang="en-US">Deferred Tax Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DeferredTaxAssetsAbstract" xlink:to="sieb_DeferredTaxAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MinimumRequirement_lbl1" xml:lang="en-US">Minimum Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumRequirement" xlink:to="sieb_MinimumRequirement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AgreementAxis_lbl0" xml:lang="en-US">Agreement Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AgreementAxis" xlink:to="sieb_AgreementAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivedCashDistributions_lbl0" xml:lang="en-US">Received Cash Distributions</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl1" xml:lang="en-US">Net Membership Interests Exchange Between Tigress And RISE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE" xlink:to="sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtCurrent_lbl0" xml:lang="en-US">Long-Term Debt, Current Maturities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_lbl0" xml:lang="en-US">Interest Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree_lbl0" xml:lang="en-US">Long-Term Debt, Maturities, Repayments of Principal in Rolling Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DueToSecuritiesFailToReceive_lbl1" xml:lang="en-US">Due To Securities Fail To Receive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueToSecuritiesFailToReceive" xlink:to="sieb_DueToSecuritiesFailToReceive_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_lbl0" xml:lang="en-US">Research, Development, and Computer Software Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock" xlink:to="us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxLiabilities_lbl0" xml:lang="en-US">Deferred Tax Liabilities, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxLiabilities" xlink:to="us-gaap_DeferredIncomeTaxLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockBorrowStockLoan_lbl1" xml:lang="en-US">Stock Borrow Stock Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockBorrowStockLoan" xlink:to="sieb_StockBorrowStockLoan_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Principal Transactions And Proprietary Trading Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock" xlink:to="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ExcessOfDepositRequirement_lbl1" xml:lang="en-US">Excess Of Deposit Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExcessOfDepositRequirement" xlink:to="sieb_ExcessOfDepositRequirement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_GloriaEGebbiaMember_lbl1" xml:lang="en-US">Gloria EGebbia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_GloriaEGebbiaMember" xlink:to="sieb_GloriaEGebbiaMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1_lbl0" xml:lang="en-US">Broker-Dealer, Minimum Net Capital Required, Broker-Dealer Subsidiary, Aggregate Indebtedness Standard</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1" xlink:to="srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Federal Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock_lbl0" xml:lang="en-US">Principal Transactions And Proprietary Trading Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LiabilitiesAbstract0_lbl0" xml:lang="en-US">Liabilities Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LiabilitiesAbstract0" xlink:to="sieb_LiabilitiesAbstract0_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract_lbl0" xml:lang="en-US">Broker-Dealer, Payable to Other Broker-Dealer and Clearing Organization [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract" xlink:to="us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NetCapitalRequirement_lbl1" xml:lang="en-US">Net Capital Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetCapitalRequirement" xlink:to="sieb_NetCapitalRequirement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl0" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Income Taxes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivablesFromCustomersAmount_lbl0" xml:lang="en-US">Receivables From Customers Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromCustomersAmount" xlink:to="sieb_ReceivablesFromCustomersAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl1" xml:lang="en-US">Prior To August One Twenty Thousands Twenty Three Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockLoanIncome_lbl1" xml:lang="en-US">Stock Loan Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockLoanIncome" xlink:to="sieb_StockLoanIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl1" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementDetailsLineItems_lbl0" xml:lang="en-US">Soft Dollar Arrangement Details Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SoftDollarArrangementDetailsLineItems" xlink:to="sieb_SoftDollarArrangementDetailsLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl0" xml:lang="en-US">Notes Payable, Related Parties, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLongTermNotesPayable_lbl0" xml:lang="en-US">Other Notes Payable, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermNotesPayable" xlink:to="us-gaap_OtherLongTermNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MinimumCashDepositsRequired_lbl1" xml:lang="en-US">Minimum Cash Deposits Required</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MinimumCashDepositsRequired" xlink:to="sieb_MinimumCashDepositsRequired_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationConsiderationTransferredOther1_lbl0" xml:lang="en-US">Business Combination, Consideration Transferred, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferredOther1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferredOther1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl1" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities_lbl0" xml:lang="en-US">Unrecognized Tax Benefits, Increase Resulting from Settlements with Taxing Authorities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_BusinessDevelopmentDescription_lbl1" xml:lang="en-US">Business Development Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BusinessDevelopmentDescription" xlink:to="sieb_BusinessDevelopmentDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember_lbl0" xml:lang="en-US">Commissions And Fees Principal Transactions And Proprietary Trading Market Making Stock Borrow Stock Loan Advisory Fees Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember" xlink:to="sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Basis of Accounting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl0" xml:lang="en-US">Income Taxes Paid, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_PayablesToCustomers_lbl0" xml:lang="en-US">Broker-Dealer, Payable to Customer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_PayablesToCustomers" xlink:to="srt_PayablesToCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueHedgesAtFairValueNet_lbl0" xml:lang="en-US">Fair Value Hedges, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueHedgesAtFairValueNet" xlink:to="us-gaap_FairValueHedgesAtFairValueNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TechnologyAndCommunications_lbl1" xml:lang="en-US">Technology And Communications</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TechnologyAndCommunications" xlink:to="sieb_TechnologyAndCommunications_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LoanAndSecurityAgreementMember_lbl1" xml:lang="en-US">Loan And Security Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LoanAndSecurityAgreementMember" xlink:to="sieb_LoanAndSecurityAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl0" xml:lang="en-US">Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo_lbl0" xml:lang="en-US">Long-Term Debt, Maturities, Repayments of Principal in Rolling Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl1" xml:lang="en-US">Cash And Securities Segregated For Regulatory Purposes Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock" xlink:to="sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DisclosureOfRiseTextBlock_lbl1" xml:lang="en-US">Disclosure Of Rise Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DisclosureOfRiseTextBlock" xlink:to="sieb_DisclosureOfRiseTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payment to be Received, Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees_lbl0" xml:lang="en-US">Liabilities Subject to Compromise, Early Contract Termination Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees" xlink:to="us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CurrentAbstract_lbl0" xml:lang="en-US">Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CurrentAbstract" xlink:to="sieb_CurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MarginLoansExtended_lbl1" xml:lang="en-US">Margin Loans Extended</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarginLoansExtended" xlink:to="sieb_MarginLoansExtended_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DueFromGoldmanSachs_lbl1" xml:lang="en-US">Due From Goldman Sachs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromGoldmanSachs" xlink:to="sieb_DueFromGoldmanSachs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CouponRatePercentage_lbl1" xml:lang="en-US">Coupon Rate Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CouponRatePercentage" xlink:to="sieb_CouponRatePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CertificatesOfDepositMember_lbl0" xml:lang="en-US">Certificates of Deposit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CertificatesOfDepositMember" xlink:to="us-gaap_CertificatesOfDepositMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OpenHandMember_lbl0" xml:lang="en-US">Open Hand Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OpenHandMember" xlink:to="sieb_OpenHandMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockOtherSharesOutstanding_lbl1" xml:lang="en-US">Common Stock, Other Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockOtherSharesOutstanding" xlink:to="us-gaap_CommonStockOtherSharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OfficeFacilitiesGross_lbl1" xml:lang="en-US">Office Facilities Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OfficeFacilitiesGross" xlink:to="sieb_OfficeFacilitiesGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingCouponRate3Member_lbl0" xml:lang="en-US">Maturing Coupon Rate3 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate3Member" xlink:to="sieb_MaturingCouponRate3Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RiseMember_lbl0" xml:lang="en-US">Rise Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl0" xml:lang="en-US">Equity Method Investments and Joint Ventures Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract_lbl0" xml:lang="en-US">Receivable from Broker-Dealer and Clearing Organization [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0" xml:lang="en-US">Employee Benefits and Share-Based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrent_lbl0" xml:lang="en-US">Taxes Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfAmountsReceivableFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfAmountsReceivableFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfAmountsReceivableFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsAbstract_lbl" xml:lang="en-US">Schedule Of Amounts Receivable From Payables To And Deposits With Broker Dealers And Clearing Organizations Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAmountsReceivableFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsAbstract" xlink:to="sieb_ScheduleOfAmountsReceivableFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermLeaseCost_lbl0" xml:lang="en-US">Short-Term Lease, Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermLeaseCost" xlink:to="us-gaap_ShortTermLeaseCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract_lbl0" xml:lang="en-US">Reconciliation Of Cash Cash Equivalents And Cash And Securities Segregated For Regulatory Purposes Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract" xlink:to="sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OriginationFee_lbl1" xml:lang="en-US">Origination Fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OriginationFee" xlink:to="sieb_OriginationFee_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRent_lbl0" xml:lang="en-US">Payments for Rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl0" xml:lang="en-US">Long-Term Debt, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl1" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivablesFromCustomers1_lbl1" xml:lang="en-US">Receivables From Customers1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivablesFromCustomers1" xlink:to="sieb_ReceivablesFromCustomers1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl1" xml:lang="en-US">Stock Issued During Period Value Purchase Of Assets Shares Issued For Openhand Transaction Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_lbl0" xml:lang="en-US">Other Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl0" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingCouponRateMember_lbl0" xml:lang="en-US">Maturing Coupon Rate Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CommissionRateOfAggregateGrossProceed_lbl1" xml:lang="en-US">Commission Rate Of Aggregate Gross Proceed</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherDeposits_lbl0" xml:lang="en-US">Increase (Decrease) in Other Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherDeposits" xlink:to="us-gaap_IncreaseDecreaseInOtherDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl0" xml:lang="en-US">Nonoperating Income (Expense)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingExpense_lbl1" xml:lang="en-US">Advertising Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingDiscountRate1Member_lbl0" xml:lang="en-US">Maturing Discount Rate1 Member</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfSoftwareTextBlock_lbl0" xml:lang="en-US">Schedule Of Software Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfSoftwareTextBlock" xlink:to="sieb_ScheduleOfSoftwareTextBlock_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsFairValueDisclosureAbstract" xlink:to="us-gaap_AssetsFairValueDisclosureAbstract_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_BuildOutOfProperty_lbl1" xml:lang="en-US">Build Out Of Property</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DueFromNFS_lbl1" xml:lang="en-US">Due From NFS</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OtherSoftwareMember_lbl0" xml:lang="en-US">Other Software Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OtherSoftwareMember" xlink:to="sieb_OtherSoftwareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl0" xml:lang="en-US">Equity Method Investments [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl1" xml:lang="en-US">Unrecognized Tax Benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="us-gaap_UnrecognizedTaxBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl0" xml:lang="en-US">Long-Term Debt, Excluding Current Maturities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualCarryingValueCurrent_lbl0" xml:lang="en-US">Loss Contingency, Accrual, Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accounts Payable and Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl0" xml:lang="en-US">Treasury Stock, Value, Acquired, Cost Method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock_lbl0" xml:lang="en-US">Advertising Cost [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_UnusedCommitmen_lbl1" xml:lang="en-US">Unused Commitmen</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnusedCommitmen" xlink:to="sieb_UnusedCommitmen_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate_lbl0" xml:lang="en-US">Short-Duration Contract, Discounted Liability, Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate" xlink:to="us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCredit_lbl0" xml:lang="en-US">Long-Term Line of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payment to be Received, Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl0" xml:lang="en-US">Other Prepaid Expense, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncomeMember_lbl1" xml:lang="en-US">Other Income [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeMember" xlink:to="us-gaap_OtherIncomeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PurchaseOfRestrictedShares_lbl1" xml:lang="en-US">Purchase Of Restricted Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PurchaseOfRestrictedShares" xlink:to="sieb_PurchaseOfRestrictedShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MiamiOfficeBuildingMember_lbl0" xml:lang="en-US">Miami Office Building Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MiamiOfficeBuildingMember" xlink:to="sieb_MiamiOfficeBuildingMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl1" xml:lang="en-US">Business Acquisition, Percentage of Voting Interests Acquired</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromRelatedParties_lbl0" xml:lang="en-US">Revenue from Related Parties</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0_lbl0" xml:lang="en-US">Principal Transactions And Proprietary Trading Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestments_lbl0" xml:lang="en-US">Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts and Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesBorrowed_lbl0" xml:lang="en-US">Increase (Decrease) in Securities Borrowed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecuritiesBorrowed" xlink:to="us-gaap_IncreaseDecreaseInSecuritiesBorrowed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ExpenseForSelfInsuranceClaims_lbl1" xml:lang="en-US">Expense For Self Insurance Claims</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExpenseForSelfInsuranceClaims" xlink:to="sieb_ExpenseForSelfInsuranceClaims_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Deduction, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationDeductions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingCouponRate1Member_lbl0" xml:lang="en-US">Maturing Coupon Rate1 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate1Member" xlink:to="sieb_MaturingCouponRate1Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_LineCreditWithEastWestBankMember_lbl0" xml:lang="en-US">Line Credit With East West Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_LineCreditWithEastWestBankMember" xlink:to="sieb_LineCreditWithEastWestBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SiebertMember_lbl1" xml:lang="en-US">Siebert Member</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NumberOfBoardOfDirector_lbl1" xml:lang="en-US">Number Of Board Of Director</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NumberOfBoardOfDirector" xlink:to="sieb_NumberOfBoardOfDirector_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Employee Benefit Plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan" xlink:to="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesLoaned_lbl0" xml:lang="en-US">Securities Loaned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesLoaned" xlink:to="us-gaap_SecuritiesLoaned_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl0" xml:lang="en-US">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyCosts_lbl0" xml:lang="en-US">Related Party Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyCosts" xlink:to="us-gaap_RelatedPartyCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_BMOHarrisBankMember_lbl1" xml:lang="en-US">BMOHarris Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_BMOHarrisBankMember" xlink:to="sieb_BMOHarrisBankMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityOther_lbl0" xml:lang="en-US">Stockholders&apos; Equity, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingAbstract" xlink:href="sieb-20221231.xsd#sieb_PrincipalTransactionsAndProprietaryTradingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PrincipalTransactionsAndProprietaryTradingAbstract_lbl" xml:lang="en-US">Principal Transactions And Proprietary Trading Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PrincipalTransactionsAndProprietaryTradingAbstract" xlink:to="sieb_PrincipalTransactionsAndProprietaryTradingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock_lbl0" xml:lang="en-US">Revenue, Remaining Performance Obligation, Provision for Loss [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock" xlink:to="us-gaap_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfAdditionalInformationRelatedToLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfAdditionalInformationRelatedToLeasesAbstract_lbl" xml:lang="en-US">Schedule Of Additional Information Related To Leases Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAdditionalInformationRelatedToLeasesAbstract" xlink:to="sieb_ScheduleOfAdditionalInformationRelatedToLeasesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure_lbl0" xml:lang="en-US">Due to and from Broker-Dealers and Clearing Organizations Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure" xlink:to="us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl0" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet_lbl0" xml:lang="en-US">Line of Credit Facility, Increase (Decrease), Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet" xlink:to="us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0" xml:lang="en-US">Payments to Acquire Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SalesAgreementMember_lbl0" xml:lang="en-US">Sales Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SalesAgreementMember" xlink:to="sieb_SalesAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MunicipalNotesMember_lbl0" xml:lang="en-US">Municipal Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MunicipalNotesMember" xlink:to="us-gaap_MunicipalNotesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfAnnualMinimumPrincipalPaymentsAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfAnnualMinimumPrincipalPaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfAnnualMinimumPrincipalPaymentsAbstract_lbl" xml:lang="en-US">Schedule Of Annual Minimum Principal Payments Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfAnnualMinimumPrincipalPaymentsAbstract" xlink:to="sieb_ScheduleOfAnnualMinimumPrincipalPaymentsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl0" xml:lang="en-US">Compensation and Employee Benefit Plans [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt_lbl0" xml:lang="en-US">Proceeds from (Repayments of) Other Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableLeaseCost_lbl0" xml:lang="en-US">Variable Lease, Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableLeaseCost" xlink:to="us-gaap_VariableLeaseCost_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfEarlyTerminationFeeUponOccurrencePursuantAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfEarlyTerminationFeeUponOccurrencePursuantAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfEarlyTerminationFeeUponOccurrencePursuantAbstract_lbl" xml:lang="en-US">Schedule Of Early Termination Fee Upon Occurrence Pursuant Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfEarlyTerminationFeeUponOccurrencePursuantAbstract" xlink:to="sieb_ScheduleOfEarlyTerminationFeeUponOccurrencePursuantAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl1" xml:lang="en-US">Total Receivables From And Deposits With Brokerdealers And Clearing Organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations" xlink:to="sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TransfersOfRiseMembershipInterest_lbl1" xml:lang="en-US">Transfers Of Rise Membership Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TransfersOfRiseMembershipInterest" xlink:to="sieb_TransfersOfRiseMembershipInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfRevenueCategoryAndItsRelatedPerformanceObligationAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfRevenueCategoryAndItsRelatedPerformanceObligationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfRevenueCategoryAndItsRelatedPerformanceObligationAbstract_lbl" xml:lang="en-US">Schedule Of Revenue Category And Its Related Performance Obligation Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfRevenueCategoryAndItsRelatedPerformanceObligationAbstract" xlink:to="sieb_ScheduleOfRevenueCategoryAndItsRelatedPerformanceObligationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl0" xml:lang="en-US">Proceeds from (Repayments of) Related Party Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentPolicyTextBlock_lbl0" xml:lang="en-US">Investment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentPolicyTextBlock" xlink:to="us-gaap_InvestmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MaturingCouponRate2Member_lbl0" xml:lang="en-US">Maturing Coupon Rate2 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MaturingCouponRate2Member" xlink:to="sieb_MaturingCouponRate2Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl0" xml:lang="en-US">Capitalized Computer Software, Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FederalDepositInsuranceCorporationPremiumExpense_lbl0" xml:lang="en-US">Federal Deposit Insurance Corporation Premium Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalDepositInsuranceCorporationPremiumExpense" xlink:to="us-gaap_FederalDepositInsuranceCorporationPremiumExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RoboadvisorMember_lbl0" xml:lang="en-US">Roboadvisor Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_RoboadvisorMember" xlink:to="sieb_RoboadvisorMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationVariableInterestEntityPolicy_lbl0" xml:lang="en-US">Consolidation, Variable Interest Entity, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationVariableInterestEntityPolicy" xlink:to="us-gaap_ConsolidationVariableInterestEntityPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl1" xml:lang="en-US">Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommissionsPolicy_lbl0" xml:lang="en-US">Commissions, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommissionsPolicy" xlink:to="us-gaap_CommissionsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SecuritiesWithFairValue_lbl1" xml:lang="en-US">Securities With Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_SecuritiesWithFairValue" xlink:to="sieb_SecuritiesWithFairValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl0" xml:lang="en-US">Payments to Acquire Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:to="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_GebbiaSullivanCountyLandTrustMember_lbl1" xml:lang="en-US">Gebbia Sullivan County Land Trust Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_GebbiaSullivanCountyLandTrustMember" xlink:to="sieb_GebbiaSullivanCountyLandTrustMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl0" xml:lang="en-US">Financial Instruments Disclosure [Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCost_lbl0" xml:lang="en-US">Lease, Cost</label>
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    <loc xlink:type="locator" xlink:label="sieb_DeferredContractIncentiveAbstract" xlink:href="sieb-20221231.xsd#sieb_DeferredContractIncentiveAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilities_lbl0" xml:lang="en-US">Other Liabilities</label>
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    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfConsolidatedStatementsOfOperationsAndFinancialConditionAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfConsolidatedStatementsOfOperationsAndFinancialConditionAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfConsolidatedStatementsOfOperationsAndFinancialConditionAbstract" xlink:to="sieb_ScheduleOfConsolidatedStatementsOfOperationsAndFinancialConditionAbstract_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract10" xlink:to="sieb_UnlabeledAbstract10_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfNotesPayableAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfNotesPayableAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember_lbl0" xml:lang="en-US">Four Percentage Due December Thirty Twenty Two Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember" xlink:to="sieb_FourPercentageDueDecemberThirtyTwentyTwoMember_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract13" xlink:to="sieb_UnlabeledAbstract13_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockMember_lbl0" xml:lang="en-US">Treasury Stock [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl0" xml:lang="en-US">Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract7" xlink:to="sieb_UnlabeledAbstract7_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfBenefitFromIncomeTaxesAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfBenefitFromIncomeTaxesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfBenefitFromIncomeTaxesAbstract_lbl" xml:lang="en-US">Schedule Of Benefit From Income Taxes Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfBenefitFromIncomeTaxesAbstract" xlink:to="sieb_ScheduleOfBenefitFromIncomeTaxesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl0" xml:lang="en-US">Capitalized Computer Software, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization" xlink:to="us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl1" xml:lang="en-US">Stock Issued During Period Shares Purchase Of Assets Shares Retired From Openhand Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract_lbl0" xml:lang="en-US">Net Income Loss Available To Common Stockholders Per Share Of Common Stock Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract" xlink:to="sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_lbl0" xml:lang="en-US">Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EquityMethodInvestmentInRelatedParty1_lbl2" xml:lang="en-US">Equity Method Investment In Related Party1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EquityMethodInvestmentInRelatedParty1" xlink:to="sieb_EquityMethodInvestmentInRelatedParty1_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxCreditCarryforwardValuationAllowance_lbl0" xml:lang="en-US">Tax Credit Carryforward, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardValuationAllowance" xlink:to="us-gaap_TaxCreditCarryforwardValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OfficeBuildingMember_lbl0" xml:lang="en-US">Office Building [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OfficeBuildingMember" xlink:to="srt_OfficeBuildingMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InterestMarketingAndDistributionFees_lbl1" xml:lang="en-US">Interest Marketing And Distribution Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InterestMarketingAndDistributionFees" xlink:to="sieb_InterestMarketingAndDistributionFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest_lbl0" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InExcessOfMinimumRequirement_lbl1" xml:lang="en-US">In Excess Of Minimum Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InExcessOfMinimumRequirement" xlink:to="sieb_InExcessOfMinimumRequirement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnlabeledAbstract" xlink:to="sieb_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl0" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl1" xml:lang="en-US">Current Portion Of Deferred Contract Incentive Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CurrentPortionOfDeferredContractIncentiveCurrent" xlink:to="sieb_CurrentPortionOfDeferredContractIncentiveCurrent_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Other Adjustments, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PercentageOfFutureTaxableIncome_lbl1" xml:lang="en-US">Percentage Of Future Taxable Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfFutureTaxableIncome" xlink:to="sieb_PercentageOfFutureTaxableIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PayablesToNoncustomers_lbl1" xml:lang="en-US">Payables To Noncustomers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PayablesToNoncustomers" xlink:to="sieb_PayablesToNoncustomers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquitySecuritiesMember_lbl0" xml:lang="en-US">Equity Securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesMember" xlink:to="us-gaap_EquitySecuritiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EastWestBankMember_lbl2" xml:lang="en-US">East West Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EastWestBankMember" xlink:to="sieb_EastWestBankMember_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesBorrowed_lbl0" xml:lang="en-US">Securities Borrowed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesBorrowed" xlink:to="us-gaap_SecuritiesBorrowed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2" xml:lang="en-US">Stockholders&apos; Equity, Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentMember_lbl0" xml:lang="en-US">Property, Plant and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentMember" xlink:to="us-gaap_PropertyPlantAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CorporateBondSecuritiesMember_lbl0" xml:lang="en-US">Corporate Bond Securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateBondSecuritiesMember" xlink:to="us-gaap_CorporateBondSecuritiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl0" xml:lang="en-US">Schedule of Debt [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl0" xml:lang="en-US">Line of Credit Facility, Interest Rate During Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReceivedPayment_lbl1" xml:lang="en-US">Received Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReceivedPayment" xlink:to="sieb_ReceivedPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TermLoanMember_lbl1" xml:lang="en-US">Term Loan Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TermLoanMember" xlink:to="sieb_TermLoanMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Fair Value Measurement, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl0" xml:lang="en-US">Lease, Cost [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CompensationAggregateAmount_lbl0" xml:lang="en-US">Compensation Aggregate Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CompensationAggregateAmount" xlink:to="sieb_CompensationAggregateAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesSegregatedUnderOtherRegulations_lbl0" xml:lang="en-US">Securities Segregated under Other Regulations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesSegregatedUnderOtherRegulations" xlink:to="us-gaap_SecuritiesSegregatedUnderOtherRegulations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl0" xml:lang="en-US">Derivative Instruments and Hedging Activities Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:to="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_WeightedAverageSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_WeightedAverageSharesOutstandingAbstract" xlink:to="sieb_WeightedAverageSharesOutstandingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OccupancyNet_lbl0" xml:lang="en-US">Occupancy, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OccupancyNet" xlink:to="us-gaap_OccupancyNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditMember_lbl0" xml:lang="en-US">Line of Credit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditMember" xlink:to="us-gaap_LineOfCreditMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesGross_lbl1" xml:lang="en-US">Payments to Acquire Businesses, Gross</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockNoParValue" xlink:to="us-gaap_CommonStockNoParValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfFairValueHierarchyForAssetsAndLiabilitiesMeasuredAtFairValueAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfFairValueHierarchyForAssetsAndLiabilitiesMeasuredAtFairValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfFairValueHierarchyForAssetsAndLiabilitiesMeasuredAtFairValueAbstract_lbl" xml:lang="en-US">Schedule Of Fair Value Hierarchy For Assets And Liabilities Measured At Fair Value Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfFairValueHierarchyForAssetsAndLiabilitiesMeasuredAtFairValueAbstract" xlink:to="sieb_ScheduleOfFairValueHierarchyForAssetsAndLiabilitiesMeasuredAtFairValueAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherOwnershipInterestsUnitsOutstanding_lbl0" xml:lang="en-US">Other Ownership Interests, Units Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOwnershipInterestsUnitsOutstanding" xlink:to="us-gaap_OtherOwnershipInterestsUnitsOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_NetCapital_lbl0" xml:lang="en-US">Broker-Dealer, Net Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NetCapital" xlink:to="srt_NetCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesRelatedParty_lbl0" xml:lang="en-US">Costs and Expenses, Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesRelatedParty" xlink:to="us-gaap_CostsAndExpensesRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_lbl0" xml:lang="en-US">Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TigressHoldingsMember_lbl0" xml:lang="en-US">Tigress Holdings Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesPolicyTextBlock_lbl0" xml:lang="en-US">Receivable [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesPolicyTextBlock" xlink:to="us-gaap_ReceivablesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl0" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl0" xml:lang="en-US">Operating Expenses</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ContraExpense_lbl1" xml:lang="en-US">Contra Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpense" xlink:to="sieb_ContraExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareNet_lbl1" xml:lang="en-US">Capitalized Computer Software, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareNet" xlink:to="us-gaap_CapitalizedComputerSoftwareNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract_lbl0" xml:lang="en-US">Cash Paid For Amounts Included In The Measurement Of Lease Liabilities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract" xlink:to="sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl0" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl0" xml:lang="en-US">Increase (Decrease) in Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:to="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl0" xml:lang="en-US">Noncontrolling Interest [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeFinanceLeaseRenewalTerm1_lbl0" xml:lang="en-US">Lessee, Finance Lease, Renewal Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeFinanceLeaseRenewalTerm1" xlink:to="us-gaap_LesseeFinanceLeaseRenewalTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesFailedToDeliver_lbl0" xml:lang="en-US">Securities Failed-to-Deliver</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesFailedToDeliver" xlink:to="us-gaap_SecuritiesFailedToDeliver_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl1" xml:lang="en-US">Stock Issued During Period Shares Purchase Of Assets Shares Issued For Tigress Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction" xlink:to="sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl0" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesFromClearingOrganizations_lbl0" xml:lang="en-US">Receivables from Clearing Organizations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromClearingOrganizations" xlink:to="us-gaap_ReceivablesFromClearingOrganizations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedFeesAndOtherRevenueReceivable_lbl0" xml:lang="en-US">Accrued Fees and Other Revenue Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedFeesAndOtherRevenueReceivable" xlink:to="us-gaap_AccruedFeesAndOtherRevenueReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased_lbl0" xml:lang="en-US">Increase (Decrease) in Financial Instruments Sold, Not yet Purchased</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased" xlink:to="us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Finance Lease, Liability, Undiscounted Excess Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Tax Assets, Net of Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValueOutstanding_lbl0" xml:lang="en-US">Common Stock, Value, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValueOutstanding" xlink:to="us-gaap_CommonStockValueOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrealizedGainLossOnEnergyContracts_lbl0" xml:lang="en-US">Unrealized Gain (Loss) on Energy Contracts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnEnergyContracts" xlink:to="us-gaap_UnrealizedGainLossOnEnergyContracts_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfFutureAnnualMinimumPaymentsAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfFutureAnnualMinimumPaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfFutureAnnualMinimumPaymentsAbstract_lbl" xml:lang="en-US">Schedule Of Future Annual Minimum Payments Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfFutureAnnualMinimumPaymentsAbstract" xlink:to="sieb_ScheduleOfFutureAnnualMinimumPaymentsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CashDeposit_lbl1" xml:lang="en-US">Cash Deposit</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl1" xml:lang="en-US">Early Termination Fee Liability Upon Occurrence Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock" xlink:to="sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OutstandingAndIssuedMembershipInterestRates_lbl1" xml:lang="en-US">Outstanding And Issued Membership Interest Rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_OutstandingAndIssuedMembershipInterestRates" xlink:to="sieb_OutstandingAndIssuedMembershipInterestRates_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ExchangePercentage_lbl1" xml:lang="en-US">Exchange Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ExchangePercentage" xlink:to="sieb_ExchangePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CashAndSecuritiesDeposits_lbl1" xml:lang="en-US">Cash And Securities Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_CashAndSecuritiesDeposits" xlink:to="sieb_CashAndSecuritiesDeposits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic_lbl0" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Domestic</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesRestrictedStock_lbl0" xml:lang="en-US">Weighted Average Number of Shares, Restricted Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesRestrictedStock" xlink:to="us-gaap_WeightedAverageNumberOfSharesRestrictedStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_RevenueFromCommissionsAndFees_lbl1" xml:lang="en-US">Revenue From Commissions And Fees</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndDebtExpense_lbl0" xml:lang="en-US">Interest and Debt Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashReserveDepositRequiredAndMade_lbl0" xml:lang="en-US">Cash Reserve Deposit Required and Made</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OwnershipInterestMember_lbl0" xml:lang="en-US">Ownership Interest Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl0" xml:lang="en-US">Entity Address, State or Province</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_a1DepositoryTrustAndClearingCorporationIsReferredToAsDtccOptionsClearingCorporationIsReferredToAsOccAndNationalSecuritiesClearingCorporationIsReferredToAsNsccAbstract_lbl0" xml:lang="en-US">a1 Depository Trust And Clearing Corporation Is Referred To As Dtcc Options Clearing Corporation Is Referred To As Occ And National Securities Clearing Corporation Is Referred To As Nscc Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InvestCloudIncMember_lbl0" xml:lang="en-US">Invest Cloud Inc Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PWMember_lbl1" xml:lang="en-US">PWMember</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl1" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl1" xml:lang="en-US">Prior To August One Twenty Thousands Twenty Five Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember" xlink:to="sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinimumNetWorthRequiredForCompliance_lbl0" xml:lang="en-US">Banking Regulation, Mortgage Banking, Net Worth, Minimum</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl1" xml:lang="en-US">Distribution From Equity Method Investment In Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DistributionFromEquityMethodInvestmentInRelatedParty" xlink:to="sieb_DistributionFromEquityMethodInvestmentInRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_OperatingIncomeloss_lbl0" xml:lang="en-US">Operating Incomeloss</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AsOfDecember312021TheUSGovernmentSecuritiesHadAMaturityDateOfAugust152024Abstract_lbl0" xml:lang="en-US">As Of December312021 The USGovernment Securities Had AMaturity Date Of August152024 Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_PercentageOfOutstandingCommonStock_lbl1" xml:lang="en-US">Percentage Of Outstanding Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_PercentageOfOutstandingCommonStock" xlink:to="sieb_PercentageOfOutstandingCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome_lbl0" xml:lang="en-US">Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome" xlink:to="us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForOtherLosses_lbl0" xml:lang="en-US">Provision for Other Losses</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfProject_lbl0" xml:lang="en-US">Gain (Loss) on Sale of Project</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_SoftDollarArrangementTextBlock_lbl1" xml:lang="en-US">Soft Dollar Arrangement Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense_lbl0" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Compensation Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Percent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIssuanceDate1_lbl0" xml:lang="en-US">Debt Instrument, Issuance Date</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredContractIncentiveTextBlock_lbl1" xml:lang="en-US">Deferred Contract Incentive Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DeferredTaxAssetsLeaseLiabilities_lbl1" xml:lang="en-US">Deferred Tax Assets Lease Liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_lbl0" xml:lang="en-US">Research, Development, and Computer Software, Policy [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive_lbl0" xml:lang="en-US">Long-Term Debt, Maturities, Repayments of Principal in Rolling Year Five</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MarketMakingIncome_lbl1" xml:lang="en-US">Market Making Income</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl0" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ChangesInAbstract_lbl0" xml:lang="en-US">Changes In Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased_lbl0" xml:lang="en-US">Security Owned and Sold, Not yet Purchased Fair Value, Security Sold, Not yet Purchased</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalFees_lbl0" xml:lang="en-US">Professional Fees</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentAbstract" xlink:to="us-gaap_ResearchAndDevelopmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ReferralFees_lbl1" xml:lang="en-US">Referral Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ReferralFees" xlink:to="sieb_ReferralFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_USGovernmentSecuritiesMember_lbl0" xml:lang="en-US">USGovernment Securities Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_InterestRateLineOfCredit_lbl0" xml:lang="en-US">Interest Rate Line Of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_InterestRateLineOfCredit" xlink:to="sieb_InterestRateLineOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockBorrowMember_lbl0" xml:lang="en-US">Stock Borrow Member</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCovenantDescription_lbl0" xml:lang="en-US">Debt Instrument, Covenant Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCovenantDescription" xlink:to="us-gaap_DebtInstrumentCovenantDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl1" xml:lang="en-US">Unrealized Loss On Portfolio Of USGovernment Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities" xlink:to="sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">Other General and Administrative Expense</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract_lbl0" xml:lang="en-US">Operating Leases, Rent Expense, Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseAbstract" xlink:to="us-gaap_OperatingLeasesRentExpenseAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfSoftwareAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfSoftwareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfSoftwareAbstract_lbl" xml:lang="en-US">Schedule Of Software Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfSoftwareAbstract" xlink:to="sieb_ScheduleOfSoftwareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MarketValueOfUSGovernmentSecuritiesAbstract_lbl0" xml:lang="en-US">Market Value Of USGovernment Securities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketValueOfUSGovernmentSecuritiesAbstract" xlink:to="sieb_MarketValueOfUSGovernmentSecuritiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl0" xml:lang="en-US">US Government Agencies Debt Securities [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_MarketingAndDistributionFeesMember_lbl0" xml:lang="en-US">Marketing And Distribution Fees Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_MarketingAndDistributionFeesMember" xlink:to="sieb_MarketingAndDistributionFeesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InformationTechnologyAndDataProcessing_lbl0" xml:lang="en-US">Information Technology and Data Processing</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TigressAndHedgeConnectionMember_lbl0" xml:lang="en-US">Tigress And Hedge Connection Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_TigressAndHedgeConnectionMember" xlink:to="sieb_TigressAndHedgeConnectionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalFees_lbl0" xml:lang="en-US">Legal Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrincipalTransactionsRevenue_lbl1" xml:lang="en-US">Principal Transactions Revenue, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalTransactionsRevenue" xlink:to="us-gaap_PrincipalTransactionsRevenue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesFromCustomers_lbl0" xml:lang="en-US">Receivables from Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromCustomers" xlink:to="us-gaap_ReceivablesFromCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payments to be Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl0" xml:lang="en-US">Long-Term Debt, Maturities, Repayments of Principal in Rolling after Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseCost_lbl0" xml:lang="en-US">Operating Lease, Cost</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AssetsAbstract0_lbl0" xml:lang="en-US">Assets Abstract0</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payment to be Received, Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl1" xml:lang="en-US">Health Claim Reinsurance Limit Per Employee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_HealthClaimReinsuranceLimitPerEmployee" xlink:to="sieb_HealthClaimReinsuranceLimitPerEmployee_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl1" xml:lang="en-US">Four Percentage Due November Second Two Thousands Twenty Two Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember" xlink:to="sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingAbstract" xlink:to="sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions_lbl0" xml:lang="en-US">Increase (Decrease) in Securities Loaned Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions" xlink:to="us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_Treasurystockvalues_lbl0" xml:lang="en-US">Treasurystockvalues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_Treasurystockvalues" xlink:to="sieb_Treasurystockvalues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_AnnualCredits_lbl1" xml:lang="en-US">Annual Credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_AnnualCredits" xlink:to="sieb_AnnualCredits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FloorBrokerageExchangeAndClearanceFees_lbl0" xml:lang="en-US">Floor Brokerage, Exchange and Clearance Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FloorBrokerageExchangeAndClearanceFees" xlink:to="us-gaap_FloorBrokerageExchangeAndClearanceFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl0" xml:lang="en-US">Lessor, Operating Lease, Payment to be Received, Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsPolicy_lbl0" xml:lang="en-US">Business Combinations Policy [Policy Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable and Accrued Liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock_lbl0" xml:lang="en-US">Schedule of Due to (from) Broker-Dealer and Clearing Organization [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_EstimatesClosingTerm_lbl1" xml:lang="en-US">Estimates Closing Term</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockUnitsRSUMember_lbl0" xml:lang="en-US">Restricted Stock Units (RSUs) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockUnitsRSUMember" xlink:to="us-gaap_RestrictedStockUnitsRSUMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DueFromPershingCapital_lbl1" xml:lang="en-US">Due From Pershing Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_DueFromPershingCapital" xlink:to="sieb_DueFromPershingCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessDevelopment_lbl1" xml:lang="en-US">Business Development</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction" xlink:to="sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ContraExpenseTerm_lbl1" xml:lang="en-US">Contra Expense Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sieb_ContraExpenseTerm" xlink:to="sieb_ContraExpenseTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_DraftsPayablePolicyTextBlock_lbl0" xml:lang="en-US">Drafts Payable Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepositsAssetsNoncurrent_lbl0" xml:lang="en-US">Deposits Assets, Noncurrent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl0" xml:lang="en-US">Cost of Revenue</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_IncreaseDecreaseInDraftsPayable_lbl1" xml:lang="en-US">Increase Decrease In Drafts Payable</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl0" xml:lang="en-US">Debt Instrument, Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtTextBlock_lbl0" xml:lang="en-US">Long-Term Debt [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="us-gaap_LongTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_StockBorrowStockLoanPolicyTextBlock_lbl0" xml:lang="en-US">Stock Borrow Stock Loan Policy Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Income Tax Expense (Benefit)</label>
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    <loc xlink:type="locator" xlink:label="sieb_ScheduleOfLeaseCostsAndOtherLeaseInformationAbstract" xlink:href="sieb-20221231.xsd#sieb_ScheduleOfLeaseCostsAndOtherLeaseInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ScheduleOfLeaseCostsAndOtherLeaseInformationAbstract_lbl" xml:lang="en-US">Schedule Of Lease Costs And Other Lease Information Abstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems_lbl0" xml:lang="en-US">Transactionswith Tigressand Hedge Connection Details Line Items</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_ValuationOfOpenhand_lbl1" xml:lang="en-US">Valuation Of Openhand</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sieb_CashDepositsInExcessOfMinimumRequirement_lbl1" xml:lang="en-US">Cash Deposits In Excess Of Minimum Requirement</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl0" xml:lang="en-US">Entity Public Float</label>
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</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>sieb-20221231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed Mar 29 20:27:59 UTC 2023 -->
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<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>7
<FILENAME>sieb10kex21-1.htm
<DESCRIPTION>SUBSIDIARIES
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.5in; text-align: right"><B>Exhibit 21.1</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="text-align: left; width: 40%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Company</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 30%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Jurisdiction</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 26%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>% Owned*</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">1.&#9;Muriel Siebert &amp; Co., Inc.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Delaware</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">2.&#9;Siebert AdvisorNXT, Inc.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">New York</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">3.&#9;Park Wilshire Companies, Inc.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Texas</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">4.&#9;Siebert Technologies, LLC</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Nevada</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">5.&#9;RISE Financial Services, LLC</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Delaware</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">68.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 10pt">6.&#9;StockCross Digital Solutions, Ltd.**</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Bermuda</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">*Ownership percentage as of the date of this Report</P>



<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">**Inactive subsidiary</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>



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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>8
<FILENAME>sieb10kex23-1.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
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<P STYLE="text-align: left; margin: 0pt"><B>Exhibit 23.1</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Consent of Independent Registered
Public Accounting Firm</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">We consent to the incorporation
by reference in the Registration Statements on Form S-3 (No. 333-262895) and Form S-8 (No. 333-269058) of Siebert Financial Corp. (the
&ldquo;Company&rdquo;), of our report dated March 29, 2023, relating to the consolidated financial statements of the Company, which appears on page 37 of the Company's Annual Report on Form 10-K for
the year ended December 31, 2022.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">/s/ BAKER TILLY US, LLP</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">New York, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">March 29, 2023</P>

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

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

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

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

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

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<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>9
<FILENAME>sieb10kex31-1.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
31.1</B></FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PURSUANT
TO EXCHANGE ACT RULE 13a-14(a) AND 15d-14(a),</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AS
ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Andrew H. Reich, certify that:</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
                                            have reviewed this annual report on Form 10-K of Siebert Financial Corp.;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
                                            on my knowledge, this report does not contain any untrue statement of a material fact or
                                            omit to state a material fact necessary to make the statements made, in light of the circumstances
                                            under which such statements were made, not misleading with respect to the period covered
                                            by this report;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
                                            on my knowledge, the financial statements, and other financial information included in this
                                            report, fairly present in all material respects the financial condition, results of operations
                                            and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and
                                            maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
                                            and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
                                            Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
                                            such disclosure controls and procedures, or caused such disclosure controls and procedures
                                            to be designed under our supervision, to ensure that material information relating to the
                                            registrant, including its consolidated subsidiaries, is made known to us by others within
                                            those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
                                            such internal control over financial reporting, or caused such internal control over financial
                                            reporting to be designed under our supervision, to provide reasonable assurance regarding
                                            the reliability of financial reporting and the preparation of financial statements for external
                                            purposes in accordance with generally accepted accounting principles;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
                                            the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
                                            in this report our conclusions about the effectiveness of the disclosure controls and procedures,
                                            as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
                                            in this report any change in the registrant&rsquo;s internal control over financial reporting
                                            that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s
                                            fourth fiscal quarter in the case of an annual report) that has materially affected, or is
                                            reasonably likely to materially affect, the registrant&rsquo;s internal control over financial
                                            reporting; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent
                                            evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors
                                            and the audit committee of the registrant&rsquo;s board of directors (or persons performing
                                            the equivalent functions):</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
                                            significant deficiencies and material weaknesses in the design or operation of internal control
                                            over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
                                            ability to record, process, summarize and report financial information; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
                                            fraud, whether or not material, that involves management or other employees who have a significant
                                            role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 68.1pt; text-indent: -15.65pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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 1.5pt solid; width: 40%; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Andrew H. Reich</FONT></TD>
    <TD STYLE="text-align: right; width: 60%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Date: March 29, 2023</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew
H. Reich</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive
Vice President, Chief Operating Officer,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Financial Officer and Secretary</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
executive, financial and accounting officer)</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">&nbsp;</P>

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

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

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<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>10
<FILENAME>sieb10kex32-1.htm
<DESCRIPTION>CERTIFICATIO
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
32.1</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350,</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AS
ADOPTED PURSUANT TO</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of Siebert Financial Corp. (the &ldquo;Company&rdquo;) on Form 10-K for the year ended December 31,
2022, as filed with the SEC (the &ldquo;Report&rdquo;), I, Andrew H. Reich, in my capacity as Executive Vice President, Chief Operating
Officer, Chief Financial Officer and Secretary hereby certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to Section 906 of
the Sarbanes- Oxley Act of 2002, that to my knowledge:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            Report filed by the Company with the SEC fully complies with the requirements of Section
                                            13(a) of the Securities and Exchange Act of 1934; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            information contained in the Report fairly presents, in all material respects, the financial
                                            condition and results of operations of the Company for the period covered by the report.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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 1.5pt solid; width: 40%; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Andrew H. Reich</FONT></TD>
    <TD STYLE="text-align: right; width: 60%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Date: March 29, 2023</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew
H. Reich</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive
Vice President, Chief Operating Officer,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Financial Officer, and Secretary</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
executive, financial and accounting officer)</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
signed original of this written statement required by Section 906, or other documents authenticating, acknowledging, or otherwise adopting
the signature that appears in typed form within the electronic version of this written statement required by section 906, has been provided
to Siebert Financial Corp. and will be retained by Siebert Financial Corp. and furnished to the SEC or its staff upon request.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914294486992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 20, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Siebert Financial Corp.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">SIEB<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,505,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 18,035,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000065596<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">0-5703<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">11-1796714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">535 Fifth Avenue<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">4th Floor<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">New York<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">10017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(212)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">644-2400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock - $0.01 par value<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">23<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">Baker Tilly US, LLP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">New York<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:nonemptySequenceNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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</TEXT>
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<SEQUENCE>12
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
<title></title>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295126592">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 23,672,000<span></span>
</td>
<td class="nump">$ 3,758,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations', window );">Cash and securities segregated for regulatory purposes</a></td>
<td class="nump">276,166,000<span></span>
</td>
<td class="nump">326,826,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesFromCustomers', window );">Receivables from customers</a></td>
<td class="nump">52,057,000<span></span>
</td>
<td class="nump">85,327,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations', window );">Receivables from broker-dealers and clearing organizations</a></td>
<td class="nump">9,094,000<span></span>
</td>
<td class="nump">8,185,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Receivables from non-customers</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">81,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">2,119,000<span></span>
</td>
<td class="nump">2,242,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid service contract - current</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">709,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other assets</a></td>
<td class="nump">2,055,000<span></span>
</td>
<td class="nump">1,596,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowed', window );">Securities borrowed</a></td>
<td class="nump">336,909,000<span></span>
</td>
<td class="nump">939,518,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned', window );">Securities owned, at fair value</a></td>
<td class="nump">3,204,000<span></span>
</td>
<td class="nump">3,991,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current assets</a></td>
<td class="nump">705,376,000<span></span>
</td>
<td class="nump">1,372,233,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepositsAssetsNoncurrent', window );">Deposits with broker-dealers and clearing organizations</a></td>
<td class="nump">1,311,000<span></span>
</td>
<td class="nump">5,541,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseOtherNoncurrent', window );">Prepaid service contract &#8211; non-current</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">295,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, office facilities, and equipment, net</a></td>
<td class="nump">8,328,000<span></span>
</td>
<td class="nump">7,463,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareNet', window );">Software, net</a></td>
<td class="nump">991,000<span></span>
</td>
<td class="nump">752,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Lease right-of-use assets</a></td>
<td class="nump">2,222,000<span></span>
</td>
<td class="nump">2,662,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentInRelatedParty1', window );">Equity method investments in related parties</a></td>
<td class="nump">2,584,000<span></span>
</td>
<td class="nump">8,156,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Investments', window );">Investments, cost</a></td>
<td class="nump">850,000<span></span>
</td>
<td class="nump">850,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets</a></td>
<td class="nump">4,397,000<span></span>
</td>
<td class="nump">4,294,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">1,989,000<span></span>
</td>
<td class="nump">1,989,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">728,048,000<span></span>
</td>
<td class="nump">1,404,235,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_PayablesToCustomers', window );">Payables to customers</a></td>
<td class="nump">321,391,000<span></span>
</td>
<td class="nump">376,670,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PayablesToNoncustomers', window );">Payables to non-customers</a></td>
<td class="nump">11,506,000<span></span>
</td>
<td class="nump">17,430,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_DraftsPayable', window );">Drafts payable</a></td>
<td class="nump">2,384,000<span></span>
</td>
<td class="nump">1,804,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_PayablesToBrokerDealersAndClearingOrganizations', window );">Payables to broker-dealers and clearing organizations</a></td>
<td class="nump">660,000<span></span>
</td>
<td class="nump">254,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued liabilities</a></td>
<td class="nump">2,507,000<span></span>
</td>
<td class="nump">3,677,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Taxes payable</a></td>
<td class="nump">1,052,000<span></span>
</td>
<td class="nump">1,748,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesLoaned', window );">Securities loaned</a></td>
<td class="nump">327,180,000<span></span>
</td>
<td class="nump">931,735,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableRelatedPartiesClassifiedCurrent', window );">Notes payable - related party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of lease liabilities</a></td>
<td class="nump">1,158,000<span></span>
</td>
<td class="nump">1,234,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current portion of long-term debt</a></td>
<td class="nump">1,073,000<span></span>
</td>
<td class="nump">998,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CurrentPortionOfDeferredContractIncentiveCurrent', window );">Current portion of deferred contract incentive</a></td>
<td class="nump">808,000<span></span>
</td>
<td class="nump">808,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current liabilities</a></td>
<td class="nump">669,721,000<span></span>
</td>
<td class="nump">1,343,382,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Lease liabilities, less current portion</a></td>
<td class="nump">1,245,000<span></span>
</td>
<td class="nump">1,699,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-term debt, less current portion</a></td>
<td class="nump">5,974,000<span></span>
</td>
<td class="nump">6,710,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentiveLessCurrentPortion', window );">Deferred contract incentive, less current portion</a></td>
<td class="nump">1,188,000<span></span>
</td>
<td class="nump">1,938,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">678,128,000<span></span>
</td>
<td class="nump">1,353,729,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and Contingencies</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders&#8217; equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $.01 par value; 100 million shares authorized; 32,505,329 and 32,403,235 shares issued and outstanding as of December 31, 2022 and 2021, respectively</a></td>
<td class="nump">325,000<span></span>
</td>
<td class="nump">324,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="nump">29,642,000<span></span>
</td>
<td class="nump">27,967,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
<td class="nump">18,982,000<span></span>
</td>
<td class="nump">20,972,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders&#8217; equity</a></td>
<td class="nump">48,949,000<span></span>
</td>
<td class="nump">49,263,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interests</a></td>
<td class="nump">971,000<span></span>
</td>
<td class="nump">1,243,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Equity</a></td>
<td class="nump">49,920,000<span></span>
</td>
<td class="nump">50,506,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Equity</a></td>
<td class="nump">$ 728,048,000<span></span>
</td>
<td class="nump">$ 1,404,235,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CurrentPortionOfDeferredContractIncentiveCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Current portion of deferred contract incentive current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CurrentPortionOfDeferredContractIncentiveCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredContractIncentiveLessCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred contract incentive, less current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredContractIncentiveLessCurrentPortion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EquityMethodInvestmentInRelatedParty1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity method investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EquityMethodInvestmentInRelatedParty1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PayablesToNoncustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payables to non-customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PayablesToNoncustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_DraftsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of draft payable by broker-dealer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_DraftsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_PayablesToBrokerDealersAndClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to other broker-dealer and clearing organization, including, but not limited to, security failed-to-receive, deposit received for security loaned, open transaction, and floor-brokerage payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_PayablesToBrokerDealersAndClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_PayablesToCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to customer by broker-dealer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_PayablesToCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI 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-Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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-Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositsAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepositsAssetsNoncurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.1(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Investments</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableRelatedPartiesClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableRelatedPartiesClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126905020&amp;loc=d3e5879-108316<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseOtherNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of amounts paid in advance which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseOtherNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount receivable from broker-dealers and clearing organizations, including, but not limited to, securities failed-to-deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=35710130&amp;loc=d3e41645-110958<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 310<br> -URI https://asc.fasb.org/subtopic&amp;trid=2176284<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesBorrowed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after the effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=99393222&amp;loc=SL20226008-175313<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=51824906&amp;loc=SL20225862-175312<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=109249958&amp;loc=SL6224234-111729<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesBorrowed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesLoaned">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after the effects of master netting arrangements, of securities loaned to entities in exchange for collateral. Includes liabilities not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=99393222&amp;loc=SL20226008-175313<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=51824906&amp;loc=SL20225862-175312<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=109249958&amp;loc=SL6224234-111729<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesLoaned</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial instruments held by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecurityOwned</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial instruments sold short by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 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250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrent</td>
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<td>xbrli:monetaryItemType</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914296577232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, authorized shares</a></td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, issued shares</a></td>
<td class="nump">32,505,329<span></span>
</td>
<td class="nump">32,403,235<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, outstanding shares</a></td>
<td class="nump">32,505,329<span></span>
</td>
<td class="nump">32,403,235<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:sharesItemType</td>
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<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
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<tr>
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<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
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<td>xbrli:stringItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295196080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RevenueFromCommissionsAndFees', window );">Commissions and fees</a></td>
<td class="nump">$ 7,477,000<span></span>
</td>
<td class="nump">$ 18,252,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InterestMarketingAndDistributionFees', window );">Interest, marketing and distribution fees</a></td>
<td class="nump">17,234,000<span></span>
</td>
<td class="nump">12,897,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrincipalTransactionsRevenue', window );">Principal transactions</a></td>
<td class="nump">3,743,000<span></span>
</td>
<td class="nump">15,647,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketMakingIncome', window );">Market making</a></td>
<td class="nump">2,443,000<span></span>
</td>
<td class="nump">5,897,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockLoanIncome', window );">Stock borrow / stock loan</a></td>
<td class="nump">14,518,000<span></span>
</td>
<td class="nump">11,864,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_AdvisoryFeesRevenue', window );">Advisory fees</a></td>
<td class="nump">1,862,000<span></span>
</td>
<td class="nump">1,668,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other income</a></td>
<td class="nump">2,825,000<span></span>
</td>
<td class="nump">1,282,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenue</a></td>
<td class="nump">50,102,000<span></span>
</td>
<td class="nump">67,507,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LaborAndRelatedExpense', window );">Employee compensation and benefits</a></td>
<td class="nump">28,734,000<span></span>
</td>
<td class="nump">36,424,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FloorBrokerageExchangeAndClearanceFees', window );">Clearing fees, including execution costs</a></td>
<td class="nump">2,143,000<span></span>
</td>
<td class="nump">4,817,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TechnologyAndCommunications', window );">Technology and communications</a></td>
<td class="nump">4,471,000<span></span>
</td>
<td class="nump">4,762,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherGeneralAndAdministrativeExpense', window );">Other general and administrative</a></td>
<td class="nump">4,010,000<span></span>
</td>
<td class="nump">3,686,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InformationTechnologyAndDataProcessing', window );">Data processing</a></td>
<td class="nump">3,169,000<span></span>
</td>
<td class="nump">2,849,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OccupancyNet', window );">Rent and occupancy</a></td>
<td class="nump">1,955,000<span></span>
</td>
<td class="nump">1,930,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalFees', window );">Professional fees</a></td>
<td class="nump">3,202,000<span></span>
</td>
<td class="nump">2,695,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">995,000<span></span>
</td>
<td class="nump">1,445,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReferralFees', window );">Referral fees</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,213,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Impairment loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">699,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="nump">440,000<span></span>
</td>
<td class="nump">361,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdvertisingExpense', window );">Advertising and promotion</a></td>
<td class="nump">543,000<span></span>
</td>
<td class="nump">44,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Expenses</a></td>
<td class="nump">49,662,000<span></span>
</td>
<td class="nump">60,925,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income</a></td>
<td class="nump">440,000<span></span>
</td>
<td class="nump">6,582,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Earnings of equity method investment in related parties</a></td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">172,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment', window );">Impairment of equity method investment in related party</a></td>
<td class="num">(4,015,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties', window );">Loss on sale of equity method investment in related parties</a></td>
<td class="num">(719,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Non-operating income (loss)</a></td>
<td class="num">(4,730,000)<span></span>
</td>
<td class="nump">172,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Income (loss) before provision for (benefit from) income taxes</a></td>
<td class="num">(4,290,000)<span></span>
</td>
<td class="nump">6,754,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for (benefit from) income taxes</a></td>
<td class="num">(1,300,000)<span></span>
</td>
<td class="nump">1,721,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(2,990,000)<span></span>
</td>
<td class="nump">5,033,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest', window );">Less net loss attributable to noncontrolling interests</a></td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="num">(30,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss) available to common stockholders</a></td>
<td class="num">$ (1,990,000)<span></span>
</td>
<td class="nump">$ 5,063,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract', window );"><strong>Net income (loss) available to common stockholders per share of common stock</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Net income (loss) available to common stockholders per share of common stock basic (in Dollars per share)</a></td>
<td class="num">$ (0.06)<span></span>
</td>
<td class="nump">$ 0.16<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_WeightedAverageSharesOutstandingAbstract', window );"><strong>Weighted average shares outstanding</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average shares outstanding basic (in Shares)</a></td>
<td class="nump">32,408,449<span></span>
</td>
<td class="nump">31,316,119<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_AdvisoryFeesRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Advisory fees revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_AdvisoryFeesRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_InterestMarketingAndDistributionFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest, marketing and distribution fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_InterestMarketingAndDistributionFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss on sale of equity method investment in related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LossOnSaleOfEquityMethodInvestmentInRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_MarketMakingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Market making income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_MarketMakingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetIncomeLossAvailableToCommonStockholdersPerShareOfCommonStockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReferralFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Referral fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReferralFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_RevenueFromCommissionsAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Revenue from commissions and fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_RevenueFromCommissionsAndFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockLoanIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Stock borrow / stock loan income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockLoanIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TechnologyAndCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense in the period for communications and data processing expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TechnologyAndCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_WeightedAverageSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_WeightedAverageSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdvertisingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdvertisingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126905981&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: 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11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 35<br> -Paragraph 32<br> -URI https://asc.fasb.org/extlink&amp;oid=126903467&amp;loc=d3e32787-111569<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FloorBrokerageExchangeAndClearanceFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense during the period for floor brokerage fees paid to other broker-dealers to execute trades on their behalf, stock exchange fees, order flow fees, and clearance fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FloorBrokerageExchangeAndClearanceFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109237563&amp;loc=d3e33749-111570<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InformationTechnologyAndDataProcessing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses incurred in the period for information technology and data processing products and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.6)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InformationTechnologyAndDataProcessing</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LaborAndRelatedExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(b)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LaborAndRelatedExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Portion of net income (loss) attributable to nonredeemable noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of general and administrative expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrincipalTransactionsRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss) resulting from the difference between acquisition price and selling price or fair value of trading assets and trading liabilities, and from the firm's direct investment activity, conducted separately from customer trading activities, including, but not limited to, investments in private equity, alternative investment products, real estate, and exchanges and memberships.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42567-110969<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrincipalTransactionsRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07.2(a),(b),(c),(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874292-224272<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (k)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433917&amp;loc=SL114874205-224268<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914299514704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF OPERATIONS (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Net income (loss) available to common stockholders per share of common stock diluted</a></td>
<td class="num">$ (0.06)<span></span>
</td>
<td class="nump">$ 0.16<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average shares outstanding diluted</a></td>
<td class="nump">32,408,449<span></span>
</td>
<td class="nump">31,316,119<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290678480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS&#8217; EQUITY - USD ($)<br></strong></div></th>
<th class="th"><div>Number of Shares $.01 Par Value</div></th>
<th class="th"><div>Additional Paid-In Capital</div></th>
<th class="th"><div>Treasury Stock</div></th>
<th class="th"><div>Retained Earnings</div></th>
<th class="th"><div>Total Stockholders&#8217; Equity</div></th>
<th class="th"><div>Noncontrolling Interests</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Beginning Balance at Dec. 31, 2020</a></td>
<td class="nump">$ 309,000<span></span>
</td>
<td class="nump">$ 21,768,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 15,909,000<span></span>
</td>
<td class="nump">$ 37,986,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 37,986,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockOtherSharesOutstanding', window );">Beginning Balance (in Shares) at Dec. 31, 2020</a></td>
<td class="nump">30,953,710<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue', window );">Shares issued for OpenHand transaction</a></td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="nump">1,378,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,381,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,381,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares', window );">Shares issued for OpenHand transaction (in Shares)</a></td>
<td class="nump">329,654<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction', window );">Shares retired from OpenHand transaction</a></td>
<td class="num">$ (3,000)<span></span>
</td>
<td class="num">(1,315,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,318,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,318,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction', window );">Shares retired from OpenHand transaction (in Shares)</a></td>
<td class="num">(329,654)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction', window );">Shares issued for Tigress Transaction</a></td>
<td class="nump">$ 15,000<span></span>
</td>
<td class="nump">6,136,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,151,000<span></span>
</td>
<td class="nump">1,273,000<span></span>
</td>
<td class="nump">7,424,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction', window );">Shares issued for Tigress Transaction (in Shares)</a></td>
<td class="nump">1,449,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,063,000<span></span>
</td>
<td class="nump">5,063,000<span></span>
</td>
<td class="num">(30,000)<span></span>
</td>
<td class="nump">5,033,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending Balance at Dec. 31, 2021</a></td>
<td class="nump">$ 324,000<span></span>
</td>
<td class="nump">27,967,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,972,000<span></span>
</td>
<td class="nump">49,263,000<span></span>
</td>
<td class="nump">1,243,000<span></span>
</td>
<td class="nump">50,506,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockOtherSharesOutstanding', window );">Ending Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">32,403,235<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction', window );">Issuance and transfers of RISE membership interests</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,573,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,573,000<span></span>
</td>
<td class="nump">1,841,000<span></span>
</td>
<td class="nump">3,414,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TerminationOfAgreementWithTechnologyPartner', window );">Termination of agreement with technology partner</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(293,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(293,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(293,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValueAcquiredCostMethod', window );">Cancellation of treasury stock</a></td>
<td class="num">$ (2,000)<span></span>
</td>
<td class="num">(291,000)<span></span>
</td>
<td class="nump">293,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockSharesAcquired', window );">Cancellation of treasury stock (in Shares)</a></td>
<td class="num">(193,906)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties', window );">Sales of equity method investments in related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(65,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(65,000)<span></span>
</td>
<td class="num">(1,113,000)<span></span>
</td>
<td class="num">(1,178,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Share-based compensation</a></td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="nump">458,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">461,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">461,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EmployeeBenefitsAndShareBasedCompensationshares', window );">Share-based compensation (in Shares)</a></td>
<td class="nump">296,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,990,000)<span></span>
</td>
<td class="num">(1,990,000)<span></span>
</td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="num">(2,990,000)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending Balance at Dec. 31, 2022</a></td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">$ 29,642,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 18,982,000<span></span>
</td>
<td class="nump">$ 48,949,000<span></span>
</td>
<td class="nump">$ 971,000<span></span>
</td>
<td class="nump">$ 49,920,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockOtherSharesOutstanding', window );">Ending Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="nump">32,505,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EmployeeBenefitsAndShareBasedCompensationshares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EmployeeBenefitsAndShareBasedCompensationshares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued during the period upon the conversion of units. Sales of equity method investments in related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodSalesOfEquityMethodInvestmentsInRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued for Tigress Transaction, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesIssuedForTigressTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares retired from OpenHand transaction, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsSharesRetiredFromOpenhandTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodSharesPurchaseOfAssetsValueRetiredFromOpenhandTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued for OpenHand transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued for OpenHand transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForOpenhandTransactionvalue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued for tigress transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockIssuedDuringPeriodValuePurchaseOfAssetsSharesIssuedForTigressTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TerminationOfAgreementWithTechnologyPartner">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of ermination of agreement with technology partner.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TerminationOfAgreementWithTechnologyPartner</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockOtherSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of shares of other common stock instruments held by shareholders, such as exchangeable shares. May be all or portion of the number of common shares authorized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockOtherSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
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250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockSharesAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and are being held in treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockSharesAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValueAcquiredCostMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValueAcquiredCostMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290618448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash Flows From Operating Activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">$ (2,990,000)<span></span>
</td>
<td class="nump">$ 5,033,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes', window );">Deferred income tax expense (benefit)</a></td>
<td class="num">(655,000)<span></span>
</td>
<td class="nump">523,000<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">995,000<span></span>
</td>
<td class="nump">1,445,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability', window );">Net lease liabilities</a></td>
<td class="num">(90,000)<span></span>
</td>
<td class="num">(51,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DownwardAdjustmentDueToChangesInObservablePrices', window );">Downward adjustment due to changes in observable prices</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">63,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Loss on impairment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">699,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Earnings of equity method investment in related parties</a></td>
<td class="num">(4,000)<span></span>
</td>
<td class="num">(172,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty', window );">Impairment of equity method investment in related party</a></td>
<td class="nump">4,015,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome', window );">Loss on sale of equity method investment in related parties</a></td>
<td class="nump">719,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Share-based compensation</a></td>
<td class="nump">461,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ChangesInAbstract', window );"><strong>Changes in</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivablesFromCustomersAmount', window );">Receivables from customers</a></td>
<td class="nump">33,270,000<span></span>
</td>
<td class="nump">10,031,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables', window );">Receivables from non-customers</a></td>
<td class="num">(19,000)<span></span>
</td>
<td class="num">(81,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInBrokerageReceivables', window );">Receivables from and deposits with broker-dealers and clearing organizations</a></td>
<td class="nump">3,321,000<span></span>
</td>
<td class="nump">9,298,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecuritiesBorrowed', window );">Securities borrowed</a></td>
<td class="nump">602,609,000<span></span>
</td>
<td class="num">(33,733,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInTradingSecurities', window );">Securities owned, at fair value</a></td>
<td class="nump">787,000<span></span>
</td>
<td class="num">(1,368,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other assets</a></td>
<td class="num">(335,000)<span></span>
</td>
<td class="num">(51,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrepaidServiceContractNoncurrent', window );">Prepaid service contract</a></td>
<td class="nump">711,000<span></span>
</td>
<td class="nump">809,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPayablesToCustomers', window );">Payables to customers</a></td>
<td class="num">(55,279,000)<span></span>
</td>
<td class="num">(3,854,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncreaseDecreaseInPayablesToNonCustomers', window );">Payables to non-customers</a></td>
<td class="num">(5,924,000)<span></span>
</td>
<td class="nump">5,860,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncreaseDecreaseInDraftsPayable', window );">Drafts payable</a></td>
<td class="nump">580,000<span></span>
</td>
<td class="num">(2,217,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPayablesToBrokerDealers', window );">Payables to broker-dealers and clearing organizations</a></td>
<td class="nump">406,000<span></span>
</td>
<td class="num">(1,556,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Accounts payable and accrued liabilities</a></td>
<td class="num">(1,170,000)<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions', window );">Securities loaned</a></td>
<td class="num">(604,555,000)<span></span>
</td>
<td class="nump">10,924,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="num">(22,000)<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Taxes payable</a></td>
<td class="num">(696,000)<span></span>
</td>
<td class="nump">1,292,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredRevenue', window );">Deferred contract incentive</a></td>
<td class="num">(750,000)<span></span>
</td>
<td class="nump">2,746,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities</a></td>
<td class="num">(24,615,000)<span></span>
</td>
<td class="nump">5,543,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash Flows From Investing Activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Equity method investment in related party</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(64,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Purchase of Openhand common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(850,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DistributionFromEquityMethodInvestmentInRelatedParty', window );">Distribution from equity method investment in related party</a></td>
<td class="nump">259,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Purchase of office facilities and equipment</a></td>
<td class="num">(284,000)<span></span>
</td>
<td class="num">(296,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment', window );">Purchase of property</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(6,815,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_BuildOutOfProperty', window );">Build out of property</a></td>
<td class="num">(985,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForSoftware', window );">Purchase of software</a></td>
<td class="num">(830,000)<span></span>
</td>
<td class="num">(343,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash (used in) investing activities</a></td>
<td class="num">(1,840,000)<span></span>
</td>
<td class="num">(8,368,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash Flows From Financing Activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_Treasurystockvalues', window );">Issuance of RISE membership interests</a></td>
<td class="nump">600,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransfersOfRiseMembershipInterests', window );">Transfers of RISE membership interests</a></td>
<td class="nump">240,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt', window );">Net change in notes payable &#8211; related party</a></td>
<td class="num">(4,470,000)<span></span>
</td>
<td class="nump">1,800,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfOtherLongTermDebt', window );">Net change in long-term debt</a></td>
<td class="num">(661,000)<span></span>
</td>
<td class="nump">3,053,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
<td class="num">(4,291,000)<span></span>
</td>
<td class="nump">4,853,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">Net change in cash and cash equivalents, and cash and securities segregated for regulatory purposes</a></td>
<td class="num">(30,746,000)<span></span>
</td>
<td class="nump">2,028,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - beginning of year</a></td>
<td class="nump">330,584,000<span></span>
</td>
<td class="nump">328,556,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - end of year</a></td>
<td class="nump">299,838,000<span></span>
</td>
<td class="nump">330,584,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract', window );"><strong>Reconciliation of cash, cash equivalents, and cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents - end of year</a></td>
<td class="nump">23,672,000<span></span>
</td>
<td class="nump">3,758,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations', window );">Cash and securities segregated for regulatory purposes - end of year</a></td>
<td class="nump">276,166,000<span></span>
</td>
<td class="nump">326,826,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash and cash equivalents, and cash and securities segregated for regulatory purposes - end of year</a></td>
<td class="nump">299,838,000<span></span>
</td>
<td class="nump">330,584,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid / (refunds received) during the year for income taxes</a></td>
<td class="nump">59,000<span></span>
</td>
<td class="num">(642,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid during the year for interest</a></td>
<td class="nump">440,000<span></span>
</td>
<td class="nump">361,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>Non-cash investing and financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentInRelatedParty', window );">Equity method investment in related party</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,920,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TerminationOfAgreementWithTechnologyPartner', window );">Termination of agreement with technology partner</a></td>
<td class="num">(293,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransfersOfRiseMembershipInterest', window );">Transfers of RISE membership interests</a></td>
<td class="nump">2,880,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection', window );">Net membership interests of RISE from transactions with Hedge Connection</a></td>
<td class="nump">256,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE', window );">Net membership interests exchange between Tigress and RISE</a></td>
<td class="num">(93,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ForgivenessOfNotesPayableFromHedgeConnection', window );">Forgiveness of notes payable from Hedge Connection</a></td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_BuildOutOfProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Build out of property.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_BuildOutOfProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ChangesInAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ChangesInAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DistributionFromEquityMethodInvestmentInRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of distribution from equity method investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DistributionFromEquityMethodInvestmentInRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DownwardAdjustmentDueToChangesInObservablePrices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DownwardAdjustmentDueToChangesInObservablePrices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EquityMethodInvestmentInRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity method investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EquityMethodInvestmentInRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ForgivenessOfNotesPayableFromHedgeConnection">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of forgiveness of notes payable from hedge connection.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ForgivenessOfNotesPayableFromHedgeConnection</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of impairment of equity method investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ImpairmentOfEquityMethodInvestmentInRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_IncreaseDecreaseInDraftsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase decrease in draft payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_IncreaseDecreaseInDraftsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_IncreaseDecreaseInPayablesToNonCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The change during the period, either increase or decrease, in amounts payable to non customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_IncreaseDecreaseInPayablesToNonCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net membership interests exchange between tigress and RISE.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetMembershipInterestsExchangeBetweenTigressAndRISE</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net membership interests of RISE from transactions with hedge connection.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetMembershipInterestsOfRISEFromTransactionsWithHedgeConnection</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PrepaidServiceContractNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Prepaid service contract non-current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PrepaidServiceContractNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReceivablesFromCustomersAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReceivablesFromCustomersAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReconciliationOfCashCashEquivalentsAndCashAndSecuritiesSegregatedForRegulatoryPurposesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TerminationOfAgreementWithTechnologyPartner">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of ermination of agreement with technology partner.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TerminationOfAgreementWithTechnologyPartner</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TransfersOfRiseMembershipInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Transfers of RISE membership interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TransfersOfRiseMembershipInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TransfersOfRiseMembershipInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Transfers of RISE membership interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TransfersOfRiseMembershipInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_Treasurystockvalues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_Treasurystockvalues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126905981&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndSecuritiesSegregatedUnderFederalAndOtherRegulations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit or loss on sales of previously unissued stock by subsidiaries or equity investees made to investors outside the consolidated group that is not reported as operating income. Represents the difference in the parent company's carrying amount of the equity interest in the subsidiary or equity investee immediately before and after the transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109237563&amp;loc=d3e33749-111570<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount due from customers for the credit sale of goods and services; includes accounts receivable and other types of receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInBrokerageReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the total amount due to the entity related to activities and operations with other broker dealers, and clearing organizations, including deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInBrokerageReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the liability Securities Sold, Not yet Purchased. Proprietary securities transactions entered into by the broker-dealer for trading or investment purposes are included in "Securities Owned and Securities Sold, Not Yet Purchased." Although proprietary trading is frequently thought of as purchasing securities for sale to others, trading securities for the broker-dealer's own account sometimes leads to a liability for the fair value of securities sold but not yet purchased, that is, sold short. The broker-dealer is then obliged to purchase the securities at a future date at the then-current market price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPayablesToBrokerDealers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations incurred arising from transactions with broker-dealers, such as amounts due on margin and unsettled cash transactions; includes payables to brokers, dealers and clearing organizations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPayablesToBrokerDealers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPayablesToCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The change during the period, either increase or decrease, in amounts payable to customers. The term customers generally excludes other broker-dealers; persons who are principal officers, directors, and stockholders; and persons whose securities or funds are part of the regulatory net capital of the broker-dealer. Another broker-dealer's account can be classified as a customer if the account is carried as an omnibus account in compliance with certain regulations. The accounts of principal officers, directors and stockholders may be combined in the customer captions if they are not material and the combination is disclosed in the oath that is required to accompany the annual audited FOCUS Report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPayablesToCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInSecuritiesBorrowed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the total amount due the entity arising from securities borrowed transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecuritiesBorrowed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the liability arising from securities loaned transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecuritiesLoanedTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInTradingSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) of investment in debt and equity securities, measured at fair value with changes in fair value recognized in net income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3444-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInTradingSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForSoftware">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the development, modification or acquisition of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForSoftware</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from the acquisition of or improvements to long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from other long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from long-term debt by a related party. Related parties, include, but are not limited to, affiliates, owners or officers and their immediate families, and pension trusts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914393675984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>OrganizationConsolidationAnd Presentation Of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">Organization</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">1. Organization</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Siebert Financial Corp., a New York corporation, incorporated in 1934, is a holding company that conducts the following lines of business through its wholly-owned and majority-owned subsidiaries:</p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Muriel Siebert &amp; Co., Inc. (&#8220;MSCO&#8221;) provides retail brokerage services. MSCO is a Delaware corporation and broker-dealer registered with the SEC under the Exchange Act and the Commodity Exchange Act of 1936, and member of FINRA, NYSE, SIPC, Euroclear, and NFA.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert AdvisorNXT, Inc. (&#8220;SNXT&#8221;) provides investment advisory services. SNXT is a New York corporation registered with the SEC as an RIA under the Investment Advisers Act of 1940.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Park Wilshire Companies, Inc. (&#8220;PW&#8221;) provides insurance services. PW is a Texas corporation and licensed insurance agency.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">Siebert Technologies, LLC (&#8220;STCH&#8221;) provides technology development. STCH is a Nevada limited liability company.<span style="font-size:10pt; ">&#8203;&#8203;</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">RISE Financial Services, LLC (&#8220;RISE&#8221;) is a Delaware limited liability company and a broker-dealer registered with the SEC and NFA.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; ">&#8226;<span style="font-size:10pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; ">StockCross Digital Solutions, Ltd. (&#8220;STXD&#8221;) is an inactive subsidiary headquartered in Bermuda.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For purposes of this Annual Report on Form 10-K, the terms &#8220;Siebert,&#8221; &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; and &#8220;our&#8221; refer to Siebert Financial Corp., MSCO, SNXT, PW, STCH, RISE, and STXD collectively, unless the context otherwise requires.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is headquartered in New York, NY, with primary operations in New Jersey, Florida, and California. The Company has 12 branch offices throughout the U.S. and clients around the world. The Company&#8217;s SEC filings are available through the Company&#8217;s website at www.siebert.com, where investors can obtain copies of the Company&#8217;s public filings free of charge. The Company&#8217;s common stock, par value $.01 per share, trades on the Nasdaq Capital Market under the symbol &#8220;SIEB.&#8221;</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company primarily operates in the securities brokerage and asset management industry and has no other reportable segments. All of the Company's revenues for the years ended December 31, 2022 and 2021 were derived from its operations in the U.S.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company is comprised of a single operating segment based on the factors related to management&#8217;s decision-making framework as well as management evaluating performance and allocating resources based on assessments of the Company from a consolidated perspective.<span style="font-size:12pt; "> </span></p><span></span>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298262672">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">Summary of Significant Accounting Policies</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2. Summary of Significant Accounting Policies</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Basis of Presentation</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The accompanying consolidated financial statements are prepared on the accrual basis of accounting in conformity with U.S. GAAP as established by the FASB to ensure consistent reporting of financial condition. The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. The U.S. dollar is the functional currency of the Company and numbers are rounded for presentation purposes.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s investments in non-majority-owned partnerships and affiliates are accounted for using the equity method until such time that they become wholly or majority-owned. Earnings attributable to noncontrolling interests are recorded on the statements of operations relating to wholly or majority-owned subsidiaries with the appropriate noncontrolling interest that represents the portion of equity not related to the Company&#8217;s ownership interest recorded on the statements of financial condition in each period.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Principles of Consolidation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned consolidated subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. For the period of March 31, 2022 to October 18, 2022, the Company determined that RISE was a VIE for which the Company was the primary beneficiary. As discussed in more detail in Note 4 &#8211; RISE, as of October 18, 2022, the Company&#8217;s ownership in RISE increased to 68% and therefore the Company continues to consolidate RISE under the voting interest model (&#8220;VOE model&#8221;).<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For consolidated subsidiaries that are not wholly-owned, the third-party holdings of equity interests are referred to as noncontrolling interests. The net income or loss attributable to noncontrolling interests for such subsidiaries is presented as net income or loss attributable to noncontrolling interests in the statements of operations. The portion of total equity that is attributable to noncontrolling interests for such subsidiaries is presented as noncontrolling interests in the statements of financial condition.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For investments in entities in which the Company does not have a controlling financial interest but has significant influence over its operating and financial decisions, the Company applies the equity method of accounting with net income and losses recorded in earnings of equity method investment in related parties.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Variable Interest Entities</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates whether an entity is a VIE and determines if the primary beneficiary status is appropriate on a quarterly basis. The Company consolidates a VIE for which it is the primary beneficiary. When assessing the determination of the primary beneficiary, the Company considers all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. If the Company determines that it is the primary beneficiary, the Company will consolidate the entity under the VIE model.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Segment Information</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company operates and reports financial information in one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. All the Company&#8217;s revenues and substantially all of the Company&#8217;s assets are attributed to or located in the United States.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Use of Estimates</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. <span style="font-size:10pt; ">Actual results could differ from those estimates.</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">These estimates relate primarily to revenue and expenses in the normal course of business as to which the Company receives no confirmations, invoices, or other documentation at the time the books are closed. The Company uses its best judgment, based on knowledge of these revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. Actual results could differ from those estimates. The Company is not aware of any material differences between the estimates used in closing the Company&#8217;s books for the last five years and the actual amounts of revenue and expenses incurred when the Company subsequently receives the actual confirmations, invoices, or other documentation.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Estimates are used in the allowance for credit losses, valuation of certain investments, depreciation, income taxes, and the contingent liabilities related to legal and healthcare expenses. The Company also estimates the valuation allowance for its deferred tax assets based on the more likely than not criteria. The Company believes that its estimates are reasonable.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Fair Value</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 3 - Unobservable inputs for the asset or liability.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#8217;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A description of the valuation techniques applied to the Company&#8217;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. If the spread data does not reference the issuer, then data that references a comparable issuer is used. When position-specific external price data is not observable, fair value is determined based on either benchmarking to similar instruments or cash flow models with yield curves, bond, or single-name credit default swap spreads and recovery rates as significant inputs. Corporate bonds are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Equity securities: Equity securities are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Municipal securities: Municipal securities are valued using recently executed transactions, market price quotations (when observable), bond spreads from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. Municipal securities are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Unit investment trusts (&#8220;UITs&#8221;): Units of UITs are carried at redemption value, which represents fair value. Units of UITs are categorized as level 2.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Options: Options are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Cash Equivalents</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Cash and cash equivalents are all cash balances that are unrestricted. The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days that are not held for sale in the ordinary course of business. As of December 31, 2022 and 2021, the Company did not hold any cash equivalents.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022 and 2021, the Company maintained its cash balances at various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation (&#8220;FDIC&#8221;) up to $250,000 per institution. The Company is subject to credit risk to the extent that the financial institution with which it conducts business is unable to fulfill its contractual obligations and deposits exceed FDIC limits. At certain times, cash balances may exceed FDIC insured limits.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Securities Segregated For Regulatory Purposes</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to Exchange Act Rule 15c3-3, referred to as the &#8220;Customer Protection Rule,&#8221; which requires segregation of funds in a special reserve account for the exclusive benefit of customers.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had approximately $135.2 million in cash deposits in special reserve accounts and $141.0 million in securities segregated for regulatory purposes. As of December 31, 2021, the Company did not have any securities segregated for regulatory purposes.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From and Payables To Customers</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to customers include amounts due and owed on cash and margin transactions. Receivables from customers include margin loans to securities brokerage clients and other trading receivables. Margin loans are collateralized by customer securities and are carried at the amount receivable, net of an allowance for credit losses. Collateral is required to be maintained at specified minimum levels at all times. The Company monitors margin levels and requires customers to provide additional collateral, or reduce margin positions, to meet minimum collateral requirements if the fair value of the collateral changes. The Company expects the borrowers will continually replenish the collateral as necessary because the Company subjects the borrowers to an internal qualification process to align investing objectives and risk tolerance in addition to monitoring customer activity.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company elected the practical expedient for FASB ASC Topic 326 &#8211; &#8220;Financial Instruments &#8211; Credit Losses&#8221; (&#8220;Topic 326&#8221;) which permits it to compare the amortized cost basis of the loaned amount with the fair value of collateral received at the reporting date to measure the estimate of expected credit losses. The Company had no expectation of credit losses for its receivables from customers as of December 31, 2022 and 2021. Securities beneficially owned by customers, including those that collateralize margin or other similar transactions, are not reflected in the statements of financial condition.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to broker-dealers and clearing organizations includes amounts receivables from or payables to MSCO and RISE clearing broker-dealers, fail-to-deliver and fail-to-receive items, and amounts receivable for unsettled regular-way transactions. Deposits with broker-dealers and clearing organizations include amounts held on deposit with broker-dealers and clearing organizations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Amounts payables to broker-dealers and clearing organizations are offset against corresponding amounts receivables from broker-dealers and clearing organizations. Receivables from these broker-dealers and clearing organizations are subject to clearing agreements and include the net receivable from net monthly revenues as well as cash on deposit.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO customer transactions for the years ended December 31, 2022 and 2021 were both self-cleared and cleared on a fully disclosed basis through NFS. RISE customer transactions for the years ended December 31, 2022 and 2021 were cleared on fully disclosed basis through GSCO and Pershing.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company signed a four-year renewal with NFS commencing August 1, 2021 and ending on July 31, 2025, and NFS&#8217;s fees are offset against the Company&#8217;s revenues on a monthly basis. All other broker-dealer and clearing organization relationships operate on a month-to-month basis.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations are in scope of the amended guidance for Topic 326. The Company continually reviews the credit quality of its counterparties and historically has not experienced a default. Further, management reassessed the risk characteristics of its receivables and applied the collateral maintenance practical expedient for the secured receivables in line with the CECL guidance. As a result, the Company had no expectation of credit losses for these arrangements as of December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Current Expected Credit Losses</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company follows Topic 326 which applies to financial assets measured at amortized cost, held-to-maturity debt securities and off-balance sheet credit exposures. For on-balance sheet assets, an allowance must be recognized at the origination or purchase of in-scope assets and represents the expected credit losses over the contractual life of those assets. Expected credit losses on off-balance sheet credit exposures must be estimated over the contractual period the Company is exposed to credit risk as a result of a present obligation to extend credit. The impact to the periods presented is not material since the Company&#8217;s in-scope assets are primarily subject to collateral maintenance provisions for which the Company elected to apply the practical expedient of reporting the difference between the fair value of the collateral and the amortized cost for the in-scope assets as the allowance for current expected credit losses.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Borrowed and Securities Loaned</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities borrowed transactions are recorded at the amount of cash collateral delivered to the counterparty. Securities loaned are recorded at the amount of cash collateral received. For securities borrowed and loaned, the Company monitors the market value of the securities and obtains or refunds collateral as necessary.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company can elect to use an approach to measure the allowance for credit losses using the fair value of collateral where the borrower is required to, and reasonably expected to, continually adjust and replenish the amount of collateral securing the instrument to reflect changes in the fair value of such collateral. The Company has elected to use this approach for its allowance for credit losses on securities borrowed. As a result of this election, and the fully collateralized nature of these arrangements, the Company had no expectation of credit losses on its securities borrowed balances as of December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Owned and Securities Sold, Not Yet Purchased at Fair Value</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities owned, at fair value represent marketable securities owned by the Company at trade-date valuation. Securities sold, not yet purchased, at fair value represent marketable securities sold by the Company prior to purchase at trade-date valuation.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Property, Office Facilities, and Equipment, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Property, office facilities, and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation for equipment is calculated using the straight-line method over the estimated useful lives of the assets, generally not exceeding four years. Office facilities are amortized over the shorter of their estimated useful life or the remaining lease term unless the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, in which case the lessee will amortize over the estimated useful life of the office facilities. Depreciation for property is calculated using the straight-line-method over the estimated useful life of the property, not exceeding forty years.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Software, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company capitalizes certain costs for software such as website and other internal technology development and amortizes them over their useful life, generally not exceeding three years. Depending on the terms of the contract, the Company either records costs from software hosting arrangements as prepaid assets and amortizes them over the contract term, or the costs are expensed as incurred.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into certain software hosting arrangements where the associated professional development services work is capitalized and then amortized over the term of the contract.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other software costs such as routine maintenance and various data services are expensed as incurred.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Leases</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company reviews all relevant contracts to determine if the contract contains a lease at its inception date. A contract contains a lease if the contract conveys the right to control the use of an underlying asset for a period of time in exchange for consideration. If the Company determines that a contract contains a lease, it recognizes, in the statements of financial condition, a lease liability and a corresponding right-of-use asset on the commencement date of the lease. The lease liability is initially measured at the present value of the future lease payments over the lease term using the rate implicit in the lease or, if not readily determinable, the Company&#8217;s secured incremental borrowing rate. An operating lease right-of-use asset is initially measured at the value of the lease liability minus any lease incentives and initial direct costs incurred plus any prepaid rent.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s leases are classified as operating leases and consist of real estate leases for office space, data centers and other facilities. Each lease liability is measured using the Company&#8217;s secured incremental borrowing rate, which is based on an internally developed rate based on the Company&#8217;s size, growth, risk profile and a duration similar to the lease term. The Company&#8217;s leases have remaining terms of approximately 1 to 4.5 years as of December 31, 2022. The Company does not include renewal options as the renewal options are not reasonably certain to be exercised; however, the Company continues to monitor the lease renewal options. The Company&#8217;s operating leases contain both lease components and non-lease components. Non-lease components are distinct elements of a contract that are not related to securing the use of the underlying assets, such as common area maintenance and other management costs. The Company has elected the practical expedient to not separate lease and non-lease components, and as such, the variable lease cost primarily represents variable payments such as common area maintenance and utilities which are usually determined by the leased square footage in proportion to the overall office building.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Operating lease expense is recognized on a straight-line basis over the lease term and is included in line item &#8220;Rent and occupancy&#8221; in the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Equity Method Investments</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Investments in which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method of accounting and are included in the line item &#8220;Equity method investment in related party&#8221; in the statements of financial condition. Under this method of accounting, the Company&#8217;s share of the net income or loss of the investee is presented before the income before provision for income taxes on the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates its equity method investments whenever events or changes in circumstance indicate that the carrying amounts of such investments may be impaired. If the impairment is determined to be other-than-temporary, the Company will recognize an impairment loss equal to the difference between the expected realizable value and the carrying value of the investment.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Investments, Cost</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company measures equity investments (other than equity method investments, controlling financial interests that result in consolidation of the investee and certain other investments) at fair value and recognizes any changes in fair value in net income.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to ASU 2020-01, the Company has made an accounting policy election to measure equity securities without readily determinable fair value at cost, less any impairment, adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Intangible Assets, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certain identifiable intangible assets the Company acquires such as customer relationships and trade names are amortized over their estimated useful lives on a straight-line basis. Amortization expense associated with such intangible assets is included in the line item &#8220;Depreciation and amortization&#8221; on the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates intangible assets for impairment on an annual basis or when events or changes indicate the carrying value may not be recoverable. The Company also evaluates the remaining useful lives of intangible assets on an annual basis or when events or changes warrants the remaining period of amortization to be revised.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the year ended December 31, 2021, the Company concluded that the intangible assets acquired from the acquisition of RISE were fully impaired. For the years ended December 31, 2022 and 2021, impairment loss related to intangible assets of $0 and $699,000 was recorded in the statements of operations, respectively.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Goodwill</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired. Goodwill is not subject to amortization but rather is evaluated for impairment annually, or more frequently if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of the reporting unit below its carrying value, including goodwill. Goodwill may be evaluated for impairment by performing a qualitative assessment. This qualitative assessment considers various financial, macroeconomic, industry, and reporting unit specific qualitative factors. If the qualitative assessment indicates that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including goodwill, or, if for any other reason the Company determines to it be appropriate, then a quantitative assessment will be performed. The quantitative assessment process utilizes an income and market approach to arrive at an indicated fair value range for the reporting unit. The fair value calculated for the reporting unit is compared to its carrying amount, including goodwill, to ascertain if goodwill impairment exists. If the fair value exceeds the carrying amount, including goodwill for the reporting unit, it is not considered impaired. If the fair value is below the carrying amount, including goodwill for the reporting unit, then an impairment charge is recognized for the amount by which the carrying amount exceeds the calculated fair value, up to but not exceeding the amount of goodwill allocated to the reporting unit.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s annual impairment test date is December 31. The Company completed a qualitative assessment for its reporting unit during its most recent annual impairment review. The Company concluded that it has one reportable segment and tests goodwill on a consolidated basis. Based on this qualitative assessment, the Company determined that there was no evidence of impairment to the balance of its goodwill as of December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Payables to Non-Customers</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payables to non-customers include amounts due on cash and margin transactions on accounts owned and controlled by principal officers and directors of MSCO. Payables to non-customers amounts include any amounts received from interest on credit balances.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Drafts Payable</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Drafts payable represent checks drawn by the Company against customer accounts which remained outstanding and had not cleared the bank as of the end of the period.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Deferred Contract Incentive</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company entered into an amendment with its agreement with NFS whereby the Company received a one-time business development credit of $3 million, and NFS will pay the Company four annual credits of $100,000, which are both recorded in the line item &#8220;Deferred contract incentive&#8221; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Recognition</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The primary sources of revenue for the Company are as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Commissions and Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns commission revenue for executing trades for clients in individual equities, options, insurance products, futures, fixed income securities, as well as certain third-party mutual funds and ETFs. The Company also earns commission revenue from an agreement with JonesTrading Institutional Service, LLC (&#8220;JonesTrading&#8221;) whereby JonesTrading pays the Company a percentage of the net revenue produced by certain institutional customers less any related expenses. The Company earned $137,000 in net revenue and $22,000 in net expense for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Commission revenue associated with combined trade execution and clearing services, as well as trade execution services on a standalone basis, is recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors (&#8220;distribution fees&#8221;). The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Principal Transactions and Proprietary Trading</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading primarily represent two business lines. The first business line is riskless transactions in which the Company, after executing a solicited order, buys or sells securities as principal and at the same time buys or sells the securities with a markup or markdown to satisfy the order. The second business line is entering into transactions where U.S. government securities and other securities are traded by the Company.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading are recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer or trading counterparty.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Market Making</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Market making revenue is generated from the buying and selling of securities. Market making transactions are recorded on a trade-date basis as the securities transactions occur. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty. Securities owned and securities sold, not yet purchased are recorded at fair market value at the end of the reporting period.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Stock Borrow / Stock Loan</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company borrows securities on behalf of retail clients to facilitate short trading, loans excess margin and fully-paid securities from client accounts, facilitates borrow and loan contracts for broker-dealer counterparties, and provides stock locate services to broker-dealer counterparties. The Company recognizes self-clearing revenues net of operating expenses related to stock borrow / stock loan. Stock borrow / stock loan also includes any revenues generated from the Company&#8217;s fully paid lending programs on a self-clearing or introducing basis. The Company does not utilize stock borrow / stock loan activities for the purpose of financing transactions.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The performance obligation is satisfied on the contract date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Advisory Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns advisory fees associated with managing client assets. The performance obligation related to this revenue stream is satisfied over time; however, the advisory fees are variable as they are charged as a percentage of the client&#8217;s total asset value, which is determined at the end of the quarter.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Interest, Marketing and Distribution Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns interest from clients&#8217; accounts, net of payments to clients&#8217; accounts, and on the Company&#8217;s bank balances and securities. Interest income also includes interest payouts from introducing relationships related to short interest, net of charges.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company also earns margin interest which is the net interest charged to customers for holding financed margin positions. Marketing and distribution fees consist of 12b-1 fees which are trailing payments from money market funds. Interest, marketing and distribution fees are recorded as earned.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors. The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Other Income</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other income represents fees generated from consulting services to technology providers, corporate services client fees, payment for order flow, and transactional fees generated from client accounts. Transactional fees are recorded concurrently with the related activity. Other income is recorded as earned.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Costs to Obtain or Fulfill a Contract; Other</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the periods presented, there were no costs capitalized related to obtaining or fulfilling a contract with a customer, and thus the Company has no balances for contract assets or contract liabilities. The Company concludes that its revenue streams have the same underlying economic factors, and as such, no disaggregation of revenue is required.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Performance Obligation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table presents each revenue category and its related performance obligation:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">






            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Stream</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Performance Obligation</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and counterparties<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stock borrow / stock loan<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and Counterparties, net of expenses<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Marketing and distribution fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Interest, Other income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">N/A, recorded as earned<span style="font-size:12pt; "> </span></p> </td>

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         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Share-Based Compensation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company grants share-based compensation, which is described in the Employee Benefit Plan section of Note 18 &#8211; Commitments, Contingencies, and Other. The Company accounts for share-based compensation in accordance with ASC Topic 718, &#8220;Compensation-Stock Compensation,&#8221; which establishes accounting for share-based compensation to employees for services. Under the provisions of ASC 718-10-35, share-based compensation cost is measured at the grant date, based on the fair value of the award on that date and is expensed at the grant date (for the portion that vests immediately) or ratably over the related vesting periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Advertising and Promotion</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Advertising and promotion costs are expensed as incurred and were $543,000 and $44,000 for the years ended December 31, 2022, and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Income Taxes</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred taxes in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Capital Stock</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The authorized capital stock of the Company consists of a single class of common stock. Shares authorized were 100 million as of both December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Per Share Data</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Basic earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the weighted average number of outstanding common shares during the year. Diluted earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the number of shares outstanding under the basic calculation and adding, all dilutive securities, which consist of options. The Company has no dilutive securities as of both December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Accounting Standards Adopted in Fiscal 2022</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company did not adopt any new accounting standards during the year ended December 31, 2022. In addition, the Company has evaluated other recently issued accounting standards and does not believe that any of these standards will have a material impact on the Company&#8217;s financial statements and related disclosures as of December 31, 2022.<span style="font-size:12pt; "> </span></p><span></span>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295177216">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Tigress and Hedge Connection<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransactionswithTigressandHedgeConnectionLineItems', window );"><strong>Transactions with Tigress and Hedge Connection [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock', window );">Transactions with Tigress and Hedge Connection</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">3. Transactions with Tigress and Hedge Connection</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On November 16, 2021, the Company entered into an agreement with Tigress, a Delaware limited liability company, and a disabled and woman-owned financial services firm. As part of the agreement, (i) Tigress transferred to the Company limited liability company membership interests representing 24% of the outstanding membership interests in Tigress; and (ii) the Company transferred to Tigress limited liability company membership interests representing 24% of the outstanding membership interests of RISE and 1,449,525 shares of the Company&#8217;s common stock. The Company&#8217;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Reorganization Agreement</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On October 18, 2022, the Company entered into a Reorganization Agreement (&#8220;Reorganization Agreement&#8221;) with Tigress whereby the Company exchanged 7% of the outstanding membership interests in Tigress for all of Tigress&#8217; ownership interest in RISE. As of the date of this Report, the Company is currently evaluating the terms upon which it will transfer its remaining ownership of Tigress to Gloria E. Gebbia pursuant to the Reorganization Agreement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The net loss as a result of this transaction was $92,000, which is in the line item &#8220;Loss on sale of equity method investment in related parties&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Impairment</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As a result of the transaction described above as well as the fact that Tigress and the financial services industry had been impacted by adverse market conditions resulting in a decline in Tigress&#8217; performance and future projections, management concluded that a triggering event had occurred and evaluated if the investment in Tigress was other than temporarily impaired. Thus, the Company performed an impairment test as of October 18, 2022, and estimated the fair value of Tigress using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies. Based upon the updated valuation, the Company recognized an impairment of $4,015,000 which is included in line item &#8220;Impairment of equity method investment in related party&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Hedge Connection</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On January 21, 2022, RISE entered into an agreement with Hedge Connection, a Florida corporation and a woman-owned fintech company founded by Ms. Vioni that provides capital introduction software solutions for the prime brokerage industry.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to the agreement, (i) Hedge Connection transferred to the Company common stock representing 20% of the outstanding post-closing issued and outstanding capitalization in Hedge Connection for a consideration of $600,000, to be paid in three installments over 180 days, as well as approximately 3.33% of the issued and outstanding membership interests of RISE; (ii) the Company acquired an option from Ms. Vioni to acquire 100% of the remaining interest in Hedge Connection at fair value market at the time of the option exercise, provided such valuation of Hedge Connection is not less than $5 million; (iii) the Company acquired a technology license agreement from Hedge Connection to use its capital introduction software, Fintroz, for an annual license fee of $250,000; (iv) Ms. Vioni provided the Company with the right to appoint one director to the Board of Directors of Hedge Connection; and (v) Ms. Vioni was appointed to the Board of Directors of RISE as well as to the position of President of RISE Prime &#8211; Capital Introduction, a division of RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Termination Agreement</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On October 18, 2022, the Company entered into a Termination Agreement (&#8220;Termination Agreement&#8221;) with Hedge Connection and Ms. Vioni. Pursuant to the Termination Agreement, the parties terminated the Purchase Agreement, dated January 21, 2022. Under the terms of the Termination Agreement, the Company re-conveyed to Hedge Connection, Hedge Connection common stock representing 20% of Hedge Connection and the related option from Ms. Vioni to acquire 100% of Ms. Vioni&#8217;s remaining interest in Hedge Connection in exchange for 3.17% of RISE and the cancellation of the Company&#8217;s obligation to repay the remaining $250,000 of its note payable to Hedge Connection.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Termination Agreement also terminates the Hedge Connection technology license agreement. Pursuant to the Termination Agreement, the Company shall assign to Tigress prospective prime brokerage customers of the Company who were solicited by the Company from January 1, 2022 through the closing date of the Reorganization Agreement. In exchange, Tigress will split revenue with the Company on certain customers pursuant to the Reorganization Agreement. The revenue recorded from this agreement was immaterial for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The net loss as a result of this transaction was $627,000, which is in the line item &#8220;Loss on sale of equity method investment in related parties&#8221; in the statements of operations. The components that resulted in the net loss of $627,000 were the writing off of the carrying value of the Company&#8217;s investment in Hedge Connection of $1,020,000, offset by the forgiveness of the notes payable to Hedge Connection of $250,000 as well as the net return of RISE treasury stock of $143,000.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -URI https://asc.fasb.org/topic&amp;trid=2229140<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126731327&amp;loc=d3e90205-114008<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298210784">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Rise<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DisclosureOfRiseAbstract', window );"><strong>Rise [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DisclosureOfRiseTextBlock', window );">RISE</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">4. RISE</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the first quarter of 2022, RISE issued and Siebert sold membership interests in RISE to certain employees, directors, and affiliates of RISE and Siebert.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">From January 1, 2022 through March 30, 2022, RISE issued 8.3% of RISE&#8217;s total issued and outstanding membership interests in exchange for a net increase in assets of $1,000,000. Siebert sold membership interests representing 2% of RISE&#8217;s total issued and outstanding membership interests to Siebert employees and affiliates. Through March 30, 2022, Siebert continued to hold a majority ownership interest in RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On March 31, 2022, Siebert exchanged $2,880,000 in aggregate of notes payable to Gloria E. Gebbia for 24% ownership interest in RISE. As a result of the aforementioned transactions, Siebert&#8217;s direct ownership percentage in RISE declined from 76% as of December 31, 2021 to approximately 44% as of March 31, 2022.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The change in membership interest on March 31, 2022 required Siebert to reassess its interest in RISE in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) Topic 810 &#8211; Consolidation. As of March 31, 2022, Siebert determined that RISE was a VIE as the equity holders lack the characteristics of a controlling financial interest. Siebert holds a variable interest in RISE and is the primary beneficiary of RISE since it holds both the power to direct the activities of RISE that most significantly impact RISE&#8217;s economic performance, as well as the obligation to absorb losses and right to receive the returns from RISE that would be significant to RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Accordingly, Siebert consolidated RISE as a VIE for the period from March 31, 2022 through October 18, 2022. As a result of the transactions described in Note 3 &#8211; Transactions with Tigress and Hedge Connection, Siebert&#8217;s ownership in RISE increased to 68%, and therefore Siebert continued to consolidate RISE from October 18, 2022 through December 31, 2022 under the VOE model.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, RISE reported assets of $1.3 million and liabilities of $0.1 million. As of December 31, 2021, RISE reported assets of $3.3 million and liabilities of $0.7 million. There are no restrictions on the consolidated VIE&#8217;s assets.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure pertaining to rise.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298151296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsAbstract', window );"><strong>Due to and from Broker-Dealers and Clearing Organizations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure', window );">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">5. Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations consisted of the following as of the periods indicated:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">DTCC / OCC / NSCC <span style="font-size:6.1pt; top:-3.54pt; position:relative; ">(1)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,187,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,968,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">GSCO<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">31,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">335,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Pershing<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">96,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,193,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">NFS<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,006,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">974,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-deliver<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">174,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Globalshares<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">82,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">55,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other receivables<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-67; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">27,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,405,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13,726,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-receive<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">396,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">254,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">264,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-68; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

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               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">660,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">254,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

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            <tr class="even">

               <td colspan="9" style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:6.1pt; text-align:justify; text-indent:-10pt !important; padding-left:10pt !important; margin-top:9pt; margin-bottom:0pt; "><span style="top:-3.54pt; position:relative; ">(1)</span><span style="font-size:10pt; "> Depository Trust and Clearing Corporation is referred to as (&#8220;DTCC&#8221;), Options Clearing Corporation is referred to as (&#8220;OCC&#8221;), and National Securities Clearing Corporation is referred to as (&#8220;NSCC&#8221;).</span><span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

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         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under the DTCC shareholders&#8217; agreement, MSCO is required to participate in the DTCC common stock mandatory purchase. As of December 31, 2022 and 2021, MSCO had shares of DTCC common stock valued at approximately $1,054,000 and $905,000, respectively, which are included in the line item &#8220;Deposits with broker-dealers and clearing organizations&#8221; on the statements of financial condition.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In September 2022, MSCO and RISE entered into a clearing agreement whereby RISE would introduce clients to MSCO. As part of the agreement, RISE deposited a clearing fund escrow deposit of $50,000 to MSCO. The resulting asset of RISE and liability of MSCO are eliminated in consolidation. There was no income or expense related to this clearing relationship for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is in the process of terminating its clearing relationships with GSCO and Pershing as of December 31, 2022. As of the date of this report, the Company is no longer doing active business with these clearing vendors, and anticipates the full termination of these relationships by the end of the first quarter of 2023.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for Due to and from Broker-Dealers and Clearing Organizations, including data and tables. This may include amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298169184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Service Contract<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Prepaid Service Contract [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerTextBlock', window );">Prepaid Service Contract</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">6. Prepaid Service Contract</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In April 2020, the Company entered into an agreement with a technology partner in which the Company paid the technology partner $1.0 million and 193,906 shares of the Company&#8217;s restricted common stock for a total of $2.1 million in exchange for services to develop a new client and back end interface as well as related functionalities for the Company&#8217;s key operations. In addition, the Company agreed to pay an annual license fee of $600,000 for this software.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In February 2022, the Company entered into a Consulting Services Agreement (&#8220;CSA&#8221;) with the technology partner, whereby the Company would provide certain consulting services over an 18-month period. The consulting fee income was recognized on a straight-line basis over the service period. The Company recorded a total of $1.7 million for the year ended December 31, 2022 from the technology partner which is included in the line item &#8220;Other income&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In September 2022, the Company and the technology partner mutually agreed to terminate the services being provided under both the original agreement as well as the CSA. Per the terms of the respective termination agreements, neither the Company nor the technology partner will have any further obligations to provide future services. As part of the termination, the technology partner returned 193,906 shares of the Company&#8217;s common stock previously issued. The Company wrote off the remaining balance of the prepaid service contract of $532,000 and the Company received $950,000 which is included in the line item &#8220;Other income&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The expense related to share-based payments to the technology partner for professional services was $239,000 and $376,000 for the years ended December 31, 2022 and 2021, respectively. The total expense related to the technology partner was $711,000 and $959,000 for the years ended December 31, 2022 and 2021, respectively, which is included in &#8220;Technology and communications&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -URI https://asc.fasb.org/topic&amp;trid=49130388<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130551-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130556-203045<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130550-203045<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130558-203045<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298099616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">7. Fair Value Measurements</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The tables below present, by level within the fair value hierarchy, financial assets and liabilities, measured at fair value on a recurring basis for the periods indicated. As required by ASC Topic 820, financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the respective fair value measurement.</p><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">




















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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

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               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Cash and securities segregated for regulatory purposes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,978,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-69; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-70; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,978,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-71; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-72; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-73; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">92,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-74; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">92,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Municipal securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-75; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">52,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-76; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">52,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-77; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-78; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">63,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">182,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-79; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">245,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,871,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">333,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-80; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,204,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-81; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-82; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-83; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-84; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities*<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-85; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-86; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-87; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-88; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-89; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-90; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">489,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">433,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-91; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">922,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,455,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">536,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-92; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,991,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-93; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-94; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-95; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-96; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td colspan="17" style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; ">*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.<span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had U.S. government securities with the below market values and maturity dates:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">







            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Market value of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 03/23/2023, 3.750% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,768,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 05/18/2023, 2.700% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,831,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 08/31/2023, 1.375% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,777,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 12/31/2023, 0.750% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">62,497,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 01/31/2024, 0.875% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">23,995,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 05/31/2024, 2.500% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,707,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 08/15/2024, 0.375% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued interest<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">404,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Market value of investment in U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">143,787,000<span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets Measured at Fair Value on a Non-Recurring Basis</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table represents information for assets measured at fair value on a nonrecurring basis and display the carrying value after measurement as of the periods indicated. The fair value measurement is nonrecurring as these assets are measured at fair value only when there is a triggering event (e.g., an evidence of impairment). Assets included in the table are those that were impaired during the respective reporting periods and that are still held as of the reporting date. The estimated fair values for these amounts were determined using significant unobservable inputs (Level 3).<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">










            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="5" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2022</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,584,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">As a result of the transaction discussed Note 3 &#8211; Transactions with Tigress and Hedge Connection, the Company recognized an impairment charge for its investment in Tigress of approximately $4,015,000 for the year ended December 31, 2022. The fair value of the Company&#8217;s investment in Tigress was determined using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach, the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Financial Assets and Liabilities Not Carried at Fair Value</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following represents financial instruments in which the ending balances as of December 31, 2022 and 2021 are not carried at fair value in the statements of financial condition:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Short-term financial instruments: The carrying value of short-term financial instruments, including cash and cash equivalents as well as cash and securities segregated for regulatory purposes, are recorded at amounts that approximate the fair value of these instruments. These financial instruments generally expose the Company to limited credit risk and have no stated maturities or have short-term maturities and carry interest rates that approximate market rates. Securities segregated for regulatory purposes consist solely of U.S. government securities and are included in the fair value hierarchy table above. Cash and cash equivalents and cash and securities segregated for regulatory purposes are classified as level 1.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables and other assets: Receivables from customers, receivables from non-customers, receivables from and deposits with broker-dealers and clearing organizations, other receivables, prepaid service contract, and prepaid expenses and other assets are recorded at amounts that approximate fair value and are classified as level 2 under the fair value hierarchy. The Company may hold cash equivalents related to rent deposits in prepaid expenses and other assets that are categorized as level 2 under the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities borrowed and securities loaned: Securities borrowed and securities loaned are recorded at amounts which approximate fair value and are primarily classified as level 2 under the fair value hierarchy. The Company&#8217;s securities borrowed and securities loaned balances represent amounts of equity securities borrow and loan contracts and are marked-to-market daily in accordance with standard industry practices which approximate fair value.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payables: Payables to customers, payables to non-customers, drafts payable, payables to broker-dealers and clearing organizations, accounts payable and accrued liabilities, and taxes payable are recorded at amounts that approximate fair value due to their short-term nature and are classified as level 2 under the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Notes payable &#8211; related party: The carrying amount of the notes payable &#8211; related party approximates fair value due to the relative short-term nature of the borrowing. Under the fair value hierarchy, the notes payable &#8211; related party is classified as level 2.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Deferred contract incentive: The carrying amount of the deferred contract incentive approximates fair value due to the relative short-term nature of the liability. Under the fair value hierarchy, the deferred contract incentive is classified as level 2.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Long-term debt: The carrying amount of the loan and mortgage with East West Bank approximates fair value as they reflect terms that approximate current market terms for similar arrangements. Under the fair value hierarchy, the loan and mortgage are classified as level 2.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Investments, cost: The Company&#8217;s non-marketable equity securities are investments in privately held companies without readily determinable market values. Due to the absence of quoted market prices, the inherent lack of liquidity and the fact that inputs used to measure fair value are unobservable and require management&#8217;s judgment. As there is no readily determinable fair value, the carrying amount of these investments minus impairment approximates the fair value. The cost will be adjusted upwards or downwards in accordance with observable market transactions and is recorded in the line item &#8220;Other general and administrative&#8221; in the statements of operations. Under the fair value hierarchy, the investments, cost is classified as level 3.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298115984">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Office Facilities, and Equipment, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Office Facilities, and Equipment, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">Property, Office Facilities, and Equipment, Net</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">8. Property, Office Facilities, and Equipment, Net</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Property, office facilities, and equipment consisted of the following as of the periods indicated:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Property<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,815,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,815,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Office facilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,616,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,608,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">674,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">413,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,836,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated depreciation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,777,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,373,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,328,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,463,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Total depreciation expense for property, office facilities, and equipment was $404,000 and $410,000 for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Miami Office Building</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On December 30, 2021, the Company purchased the Miami office building located at 653 Collins Ave, Miami Beach, FL (&#8220;Miami office building&#8221;). The Miami office building contains approximately 12,000 square feet of office space and will serve as a primary operating center of the Company.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, no depreciation expense was recorded for the Miami office building. Depreciation expense will commence when the build out of the Miami office building is completed and placed in service, which is expected to occur in the first quarter of 2023. The Company invested $985,000 and $0 in the years ended December 31, 2022 and 2021, respectively, to build out the Miami office building.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99893-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -URI https://asc.fasb.org/topic&amp;trid=2155823<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=SL120174063-112916<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99779-112916<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298272496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Software, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentAbstract', window );"><strong>Research and Development [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock', window );">Software, Net</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">9. Software, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Software consisted of the following as of the periods indicated:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">763,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">763,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,342,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,512,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,275,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">763,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">763,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2,351,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,760,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">991,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">752,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">In the fourth quarter of 2022, the Company partnered with a technology partner to develop a new retail trading platform for the Company&#8217;s customers and integrate the trading platform into the Company&#8217;s operations. The total software development work related to this project was $241,000 for the year ended December 31, 2022. Amortization expense will commence when the retail trading platform is launched and placed into service, which is expected to occur in the second quarter of 2023.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Total amortization of software was $590,000 and $925,000 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the Company estimates future amortization of software assets of $429,000, $336,000, $197,000, and $29,000, in the years ended December 31, 2023, 2024, 2025, and 2026, respectively.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 730<br> -URI https://asc.fasb.org/subtopic&amp;trid=2197926<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298129504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LeasesLineItems', window );"><strong>Leases Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">Leases</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">10. Leases</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, all of the Company&#8217;s leases are classified as operating and primarily consist of office space leases expiring in 2023 through 2027. The Company elected not to include short-term leases (i.e., leases with initial terms of less than twelve months), or equipment leases (deemed immaterial) on the statements of financial condition. The Company leases some miscellaneous office equipment, but they are immaterial and therefore the Company records the costs associated with this office equipment on the statements of operations rather than capitalizing them as lease right-of-use assets. The balance of the lease right-of-use assets and lease liabilities are displayed on the statements of financial condition and the below tables display further detail on the Company&#8217;s leases.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">











            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Lease Term and Discount Rate</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average remaining lease term &#8211; operating leases </p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">(in years)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.7<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.9<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average discount rate &#8211; operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span><span class="swap" style="font-size:12pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>



         </table><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,299,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,653,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Short-term lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">366,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">97,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Variable lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">290,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">180,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Rent and occupancy<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,955,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,930,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash paid for amounts included in the measurement of lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating cash flows from operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,380,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,665,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease right-of-use assets obtained in exchange for new lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">888,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Lease Commitments</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future annual minimum payments for operating leases with initial terms of greater than one year as of December 31, 2022 were as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,246,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">588,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">450,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">234,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2027<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">48,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Remaining balance of lease payments<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,566,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Less: Difference between undiscounted cash flows and discounted cash flows<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">163,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,403,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LeasesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeasesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -URI https://asc.fasb.org/subtopic&amp;trid=77888251<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeasesTextBlock</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914300188880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments in Related Parties<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract', window );"><strong>Equity Method Investments in Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock', window );">Equity Method Investments in Related Parties</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">11. Equity Method Investments in Related Parties</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s investment in Tigress is accounted for under the equity method of accounting. In determining whether the investment in Tigress should be accounted for under the equity method of accounting, the Company considered the guidance under ASC 323, Investments &#8211; Equity Method and Joint Ventures. Prior to the Reorganization Agreement, the Company maintained 24% ownership interest in Tigress, which represented a significant ownership level, the Company and Tigress had common representation on their respective Board of Directors, and certain employees of Tigress were also employees of RISE. Based on these criteria, the Company determined that it was able to exercise significant influence over Tigress, and therefore the equity method of accounting applied for this investment.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">After the Reorganization Agreement, the Company owned 17% of Tigress. The Company concluded that it still had significant influence over Tigress due to the representation of Gloria E. Gebbia on the Board of Directors of Tigress. Therefore, the Company continues to account for this investment under the equity method of accounting as of December 31, 2022.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under the equity method, the Company recognizes its share of Tigress&#8217; income or loss in the line item &#8220;Earnings of equity method investment in related parties&#8221; in the statements of operations. The Company has elected to classify distributions received from equity method investees using the cumulative earnings approach. The loss recognized from the Company&#8217;s investment in Tigress was $16,000 for the year ended December 31, 2022. The earnings recognized from the Company&#8217;s investment in Tigress was $172,000 for the year ended December 31, 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company received cash distributions from Tigress of $259,000 for the year ended December 31, 2022. The Company did not receive any cash distributions from Tigress in 2021; however, RISE made a distribution of $156,000 to Siebert in 2021 in lieu of a corresponding distribution from Tigress. As of December 31, 2022 and 2021, the carrying amount of the investment in Tigress was $2,584,000 and $8,156,000, respectively. There were no events or circumstances suggesting the carrying amount of the investment was impaired as of December 31, 2022 and 2021.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Below is a table showing the summary from the consolidated statements of operations and financial condition for Tigress for the periods indicated (unaudited):<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Revenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,432,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Operating income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(132,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,800,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(132,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,800,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,169,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,793,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,301,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,096,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stockholders&#8217; Equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,868,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,697,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Hedge Connection</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Prior to the Termination Agreement, the Company determined that it was able to exercise significant influence over Hedge Connection as the Company had a significant level of ownership and had the right to appoint a director to Hedge Connection&#8217;s Board of Directors. As such, the equity method of accounting applied for this investment, and the Company recognized $20,000 from its investment in Hedge Connection during the year ended December 31, 2022, which is in the line item &#8220;Earnings of equity method investment in related parties&#8221; in the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company did not receive any cash distributions from Hedge Connection for the year ended December 31, 2022. As of December 31, 2022 and 2021, the carrying amount of the investment in Hedge Connection was both $0.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -URI https://asc.fasb.org/topic&amp;trid=2196965<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914300188880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments, Cost<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Financial Instruments With Off-Balance Sheet Risk [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentTextBlock', window );">Investments, Cost</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">12. Investments, Cost</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">OpenHand</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Initial Transaction</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On January 31, 2021, the Company and OpenHand entered into a stock purchase agreement whereby the Company acquired an interest of <span style="font-size:10pt; ">5</span>% of OpenHand common stock for consideration of a total of $<span style="font-size:10pt; ">2,231,000</span> consisting of $<span style="font-size:10pt; ">850,000</span> in cash and <span style="font-size:10pt; ">329,654</span> restricted shares of the Company&#8217;s common stock valued at $<span style="font-size:10pt; ">1,381,000</span> or $<span style="font-size:10pt; ">4.19</span> per share. The Company&#8217;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The value of the Company&#8217;s restricted stock was determined using the thirty-day trading average. The Company agreed to register the shares issued to OpenHand by filing a selling shareholder registration statement. The Company also received an option to purchase an additional <span style="font-size:10pt; ">7.5</span>% of OpenHand for approximately $<span style="font-size:10pt; ">4.5</span> million, based upon a $<span style="font-size:10pt; ">60</span> million valuation of OpenHand. This option expires <span style="font-size:10pt; ">18</span> months after the launch of the OpenHand platform.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Termination Agreement</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On August 18, 2021, the Company and OpenHand agreed to terminate their working relationship. In connection therewith, the Company and OpenHand amended and restated their January 31, 2021 stock purchase agreement to provide that the Company would pay $<span style="font-size:10pt; ">850,000</span> in cash in exchange for <span style="font-size:10pt; ">2</span>% of the outstanding common stock of OpenHand as of January 31, 2021, and receive a <span style="font-size:10pt; ">15</span>-month option to purchase an additional <span style="font-size:10pt; ">2</span>% of the outstanding common stock of OpenHand at an exercise price equal to a company valuation of $<span style="font-size:10pt; ">42.5</span> million. The parties agreed to rescind OpenHand&#8217;s purchase of the <span style="font-size:10pt; ">329,654</span> restricted shares of the Company&#8217;s common stock. </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">No value was attributed to the option because it was not a derivative and there were no transaction costs associated with this option, and the option expired in November 2022.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The investment does not have a readily determinable fair value since OpenHand is a private company and its shares are not publicly traded. The Company made an accounting policy election to measure this investment at cost less any impairment adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2021, there was a loss on sale of $<span style="font-size:10pt; ">63,000</span> as a result of the August 18, 2021 amendment which is included in the line item &#8220;Other general and administrative&#8221; on the statements of operations. As of both December 31, 2022 and 2021, the carrying value of the Company&#8217;s investment in OpenHand was $850,000, and management concluded that the Company&#8217;s investment in OpenHand is not impaired and that no additional events or changes in circumstances were identified that could have a significant effect on the original valuation of the investment.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 321<br> -URI https://asc.fasb.org/topic&amp;trid=75115024<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -URI https://asc.fasb.org/topic&amp;trid=2196928<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 325<br> -URI https://asc.fasb.org/topic&amp;trid=2197064<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -URI https://asc.fasb.org/topic&amp;trid=2196965<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298099616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Debt<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtTextBlock', window );">Long-Term Debt</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">13. Long-Term Debt</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Mortgage with East West Bank</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On December 30, 2021, the Company purchased the Miami office building for approximately $6.8 million, which was partially financed through a ten year mortgage with East West Bancorp, Inc. (&#8220;East West Bank&#8221;). The mortgage was for approximately $4 million with a commitment for another $338,000 to finance part of the build out of the Miami office building. The Company has utilized its commitment of $338,000 as of December 31, 2022.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under the mortgage are secured by a lien on the Miami office building and the term of the loan is ten years. <span style="font-size:10pt; ">The repayment schedule will utilize a 30-year amortization period, with a balloon on the remaining amount due at the end of ten years.</span> The interest rate is <span style="font-size:10pt; ">3.6</span>% for the first 7 years, and thereafter the interest rate shall be at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than <span style="font-size:10pt; ">3.6</span>%. As part of the agreement, the Company must maintain a debt service coverage ratio of <span style="font-size:10pt; ">1.4</span> to 1. The loan is subject to a prepayment penalty over the first five years which is calculated as a percentage of the principal amount outstanding at the time of prepayment. <span style="font-size:10pt; ">This percentage is 5% in the first year and decreases by 1% each year thereafter, with the prepayment penalty ending after 5 years.</span> As of December 31, 2022, the Company was in compliance with all of its covenants related to this agreement. </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Remaining Payments</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future remaining annual minimum principal payments for the mortgage with East West Bank as of December 31, 2022 were as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">75,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">84,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">88,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Thereafter<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,048,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,386,000<span style="font-size:10pt; "> </span></p> </td>

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         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The interest expense related to this mortgage was $143,000 and $0 for the years ended December 31, 2022, and 2021, respectively. As of December 31, 2022, the interest rate for this mortgage was 3.6%.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Loan with East West Bank</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Overview</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On July 22, 2020, the Company entered into a loan and security agreement with East West Bank. In accordance with the terms of this agreement, the Company had the ability to borrow term loans in an aggregate principal amount not to exceed $<span style="font-size:10pt; ">10</span> million during the two-year period after July 22, 2020. The Company originally borrowed approximately $5.0 million and had an outstanding balance of $2.7 million as of December 31, 2022. The Company&#8217;s ability to borrow an additional $5.0 million available on its loan with East West Bank expired on July 22, 2022.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under the agreement are secured by a lien on all of the Company&#8217;s cash, dividends, stocks and other monies and property from time to time received or receivable in exchange for the Company&#8217;s equity interests in and any other rights to payment from the Company&#8217;s subsidiaries; any deposit accounts into which the foregoing is deposited and all substitutions, products, proceeds (cash and non-cash) arising out of any of the foregoing. Each term loan will have a term of <span style="font-size:10pt; ">four years,</span> beginning when the draw is made. The repayment schedule will utilize a five-year (60 month) amortization period, with a balloon on the remaining amount due at the end of <span style="font-size:10pt; "><span style="-sec-ix-hidden: hidden-fact-97">four</span> years</span>. </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Term loans made pursuant to the agreement shall bear interest at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than 3.25%.<span style="font-size:10pt; "> In addition to the foregoing, on the date that each term loan is made, the Company shall pay to the lender an origination fee equal to </span>0.25<span style="font-size:10pt; ">% of the principal amount of such term loan. Pursuant to the loan agreement, the Company paid all lender expenses in connection with the loan agreement.</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">This agreement contains certain financial and non-financial covenants. The financial covenants are that the Company must maintain a debt service coverage ratio of <span style="font-size:10pt; ">1.35</span> to 1, an effective tangible net worth of a minimum of $<span style="font-size:10pt; ">25</span> million, and MSCO must maintain a net capital ratio that is not less than <span style="font-size:10pt; ">10</span>% of aggregate debit items. <span style="font-size:10pt; ">Certain other non-financial covenants include that the Company must promptly notify East West Bank of the creation or acquisition of any subsidiary that at any time owns assets with a value of $100,000 or greater.</span> As of December 31, 2022, the Company was in compliance with all its covenants related to this agreement. </p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In addition, the Company&#8217;s obligations under the agreement are guaranteed pursuant to a guarantee agreement by and among,&#160;John&#160;J.&#160;Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Living Trust, U/D/T December 8, 1994 (&#8220;John and Gloria Gebbia Trust&#8221;).</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Remaining Payments</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Future remaining annual minimum principal payments for the loan with East West Bank as of December 31, 2022 were as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">998,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,661,000<span style="font-size:10pt; "> </span></p> </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

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               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,659,000<span style="font-size:10pt; "> </span></p> </td>

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         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The interest expense related to the loan was $<span style="font-size:10pt; ">144,000</span> and $<span style="font-size:10pt; ">138,000</span> for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the interest rate for this loan was 7.5%.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298105792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable - Related Party<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Long-Term Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">Notes Payable - Related Party</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">14. Notes Payable - Related Party</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During 2022 the Company had notes payable to Gloria E. Gebbia and Hedge Connection of $3 million and $600,000, respectively; however, as of December 31, 2022, the Company had no outstanding balance on these notes payables.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, the Company had various notes payable to Gloria E. Gebbia, the details of which are presented below:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">













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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Description</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Issuance Date</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Face Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Unpaid Principal </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

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               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due December 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">December 30, 2021<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due June 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">December 31, 2021<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due November 30, 2022***<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">November 30, 2020<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

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               </td>

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               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

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               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Notes payable &#8211; related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

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         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">**On March 31, 2022, $2,880,000 in aggregate of notes payable to Gloria E. Gebbia was exchanged for 24% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">***This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#8217;s calculation of net capital and the capital requirements under FINRA and SEC regulations. <span style="font-size:10pt; ">On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s interest expense for these notes payable for the years ended December 31, 2022 and 2021 was $151,000 and $206,000, respectively. The Company&#8217;s interest payable related to these notes payable was $0 as of both December 31, 2022 and 2021.</p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for short-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298129504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Contract Incentive<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentiveLineItems', window );"><strong>Deferred Contract Incentive [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentiveTextBlock', window );">Deferred Contract Incentive</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">15. Deferred Contract Incentive</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of their arrangement for an additional <span style="font-size:10pt; ">four-year</span> period commencing on August 1, 2021 and ending July 31, 2025.
      </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of this agreement, the Company received a one-time business development credit of $<span style="font-size:10pt; ">3</span> million from NFS, and NFS will pay the Company four annual credits of $<span style="font-size:10pt; ">100,000</span>, which are recorded in the line item &#8220;Deferred contract incentive&#8221; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations. The amendment also provides for an early termination fee if the Company chooses to end its agreement before the end of the contract term. </p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In relation to this agreement, the Company recognized $850,000 and $354,000 in contra expense for the years ended December 31, 2022, and 2021, respectively. The balance of the deferred contract incentive was approximately $2.0 million and $2.7 million as of December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><span></span>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298105792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Transactions and Proprietary Trading<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsandProprietaryTradingLineItems', window );"><strong>Principal Transactions and Proprietary Trading [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsAndProprietaryTradingTextBlock', window );">Principal Transactions and Proprietary Trading</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">16. Principal Transactions and Proprietary Trading</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In 2022 the Company invested in treasury bill and treasury notes, which are primarily in the line item &#8220;Cash and securities segregated for regulatory purposes&#8221; on the statements of financial condition, in order to enhance its yield on its excess 15c3-3 deposits. During 2022, there was an increase in U.S. government securities yields, which created an unrealized loss of approximately $3.9 million on the Company&#8217;s U.S. government securities portfolio for the year ended December 31, 2022. The aggregate unrealized loss on the portfolio will be returned over the duration of the government securities, at a point no later than the maturity of the securities. The maturities of the government securities are primarily in 2023 and the latest maturity is August 2024.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table represents the detail related to principal transactions and proprietary trading.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">














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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

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               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(Year over</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Decrease)</span><span style="font-size:10pt; "> </span></p>

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               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

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               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

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            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Realized and unrealized gain on primarily riskless principal transactions<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,643,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

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                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,675,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(8,032,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Unrealized loss on portfolio of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,900,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(28,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,872,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

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               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Total Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,743,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,647,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(11,904,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:12pt; "> </span></p>

               </td>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for principal transactions and proprietary trading.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914297991040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Soft Dollar Arrangement<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftDollarArrangementLineItems', window );"><strong>Soft Dollar Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftDollarArrangementTextBlock', window );">Soft Dollar Arrangement</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">17. Soft Dollar Arrangement</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For certain clients of RISE, the Company had soft dollar and commission sharing arrangements with customers that fall both within, and outside of, the safe harbor provisions of Rule 28(e) of the Securities Exchange Act of 1934 ("Rule 28(e)"), as amended. These soft dollar arrangements were determined to be a separate performance obligation that should be allocated a portion of the transaction price.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Under these arrangements, the Company charged additional dollars on customer trades and used these fees to pay third parties for research, brokerage services, market data, and related expenses (&#8220;research services&#8221;) on behalf of clients. The Company was an agent in these arrangements, as it did not control the research services before they were transferred to the customer. As such, the revenue from these agreements were recognized net of cost in the line item &#8220;Commissions and fees&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company paid client expenses of approximately $8,000 and $625,000 for the years ended December 31, 2022 and 2021, respectively. The Company did not have an outstanding receivable or payable as of December 31, 2022 related to these arrangements.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of both December 31, 2022 and 2021, no allowance for uncollectible commissions was necessary as the Company believes all commissions receivable will be realized.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for Soft Dollar Arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298041216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Referral Fees<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReferralFeesAbstract', window );"><strong>Referral Fees [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReferralFeesTextBlock', window );">Referral Fees</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">18. Referral Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In relation to the operations of RISE, the Company had agreements with various third parties to share commissions and pay fees as defined in the respective agreements. These expenses were approximately $0 and $1,213,000 for the years ended December 31, 2022 and 2021, respectively, which are in the line item &#8220;Referral fees&#8221; on the statements of operations.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for referral fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298056304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">19. Income Taxes</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In August 2022, the Inflation Reduction Act (&#8220;IRA&#8221;) and CHIPS and Science Act (&#8220;CHIPS Act&#8221;) were both enacted. This new legislation includes the implementation of a new corporate alternative minimum tax, an excise tax on stock buybacks, and tax incentives for energy and climate initiatives, among other provisions. The income tax provisions of the IRA or the CHIPS Act had limited applicability to the Company and did not have a material impact on the Company&#8217;s financial statements.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s provision for (benefit from) income taxes is comprised of the following:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(749,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,084,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">104,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">114,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(645,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,198,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(305,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">96,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(350,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">427,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(655,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">523,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Provision for (benefit from) income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(1,300,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,721,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">The Company&#8217;s effective tax rate differs from the U.S. federal statutory income tax rate of 21% for the periods indicated are as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="6" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Federal statutory income tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">21.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">21.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Tax amortization of intangible assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6.5<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">4.1 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Non-deductible fines and penalties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-98; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Share based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-99; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Permanent differences<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">6.1 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">State and local taxes, net of federal benefit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9.4<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.6<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Change in valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-100; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">&#8212; </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2.5 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">0.4 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Effective tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">30.3<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">25.5<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span><span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company&#8217;s deferred tax assets and liabilities are as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax assets:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net operating losses<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,023,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,437,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">648,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">749,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-101; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-102; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in Tigress<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">775,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-103; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in RISE<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-104; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">62,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">45,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Subtotal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,501,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,401,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less: valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">978,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,070,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,523,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,331,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax liabilities:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Fixed assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,126,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">892,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-105; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">145,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,126,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,037,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,397,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,294,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In assessing the Company&#8217;s ability to recover its deferred tax assets, the Company evaluated whether it is more likely than not that some portion or the entire deferred tax asset will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating losses can be utilized. The Company considered all positive and negative evidence when determining the amount of the net deferred tax assets that are more likely than not to be realized. This evidence includes, but is not limited to, historical earnings, scheduled reversal of taxable temporary differences, tax planning strategies and projected future taxable income.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Based on historical operating profitability, positive trend of earnings and projected future taxable income, the Company concluded as of December 31, 2022 that its U.S. deferred tax assets are realizable on a more-likely-than-not basis with the exception of certain investments that will result in future capital losses which are only available to offset capital gain income and certain state net operating losses. The amount of the Company&#8217;s valuation allowance decreased $92,000 during 2022. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company&#8217;s deferred income tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, the Company had U.S. federal net operating loss carryforwards of approximately $8.2 million of which $6.4 million expires in varying amounts in 2035 and 2036 if not utilized but available to offset 100% of future taxable income and $1.8 million which is permitted to be carried forward indefinitely but only available to offset 80% of future taxable income. Approximately $6.4 million of the U.S. federal net operating loss carryforwards are subject to annual limitation under Section 382.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2020<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,315,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-106; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-107; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-108; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2021<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,418,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-109; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">834,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-110; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-111; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2022<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,596,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">Of the amounts reflected above as of December 31, 2022, the entire amount would reduce the Company&#8217;s effective tax rate if recognized. The Company records accrued interest and penalties related to income tax matters as part of the provision for income taxes. For the years ended December 31, 2022 and 2021, the Company recognized expense related to interest and penalties on unrecognized tax benefits of $100,000 and $27,000, respectively. For the years ended December 31, 2022 and 2021, the accrued balance of interest and penalties on unrecognized tax benefits was $127,000 and $27,000, respectively. The Company does not believe that the amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company files a federal income tax return and income tax returns in various state tax jurisdictions. The Company is not currently under examination by the IRS or any state or local taxing authority for any tax year. The open tax years for the federal and state income tax filings is generally 2019 through 2022.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298029120">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Requirements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalRequirementsOnTrustAssetsTextBlock', window );">Capital Requirements</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">20. Capital Requirements</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">MSCO</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Net Capital</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to the Uniform Net Capital Rules of the SEC (Rule 15c3-1) of the Exchange Act. Under the alternate method permitted by this rule, net capital, as defined, shall not be less than the lower of $1 million or 2% of aggregate debit items arising from customer transactions. As of December 31, 2022, MSCO&#8217;s net capital was $30.6 million, which was approximately $29.2 million in excess of its required net capital of $1.4 million, and its percentage of aggregate debit balances to net capital was 44.49%.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, MSCO&#8217;s net capital was $36.4 million, which was approximately $34.3 million in excess of its required net capital of $2.1 million, and its percentage of aggregate debit balances to net capital was 34.9%.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Special Reserve Account</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to Customer Protection Rule 15c3-3 which requires segregation of funds in a special reserve account for the exclusive benefit of customers. As of December 31, 2022, MSCO had cash and securities deposits of $276.2 million (cash of $135.2 million, securities with a fair value of $141.0 million) in the special reserve accounts which was $11.9 million in excess of the deposit requirement of $264.3 million. The Company made no subsequent deposits or withdrawals on January 3, 2023.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2021, MSCO had cash deposits of $326.8 million in the special reserve accounts which was $31.9 million in excess of the deposit requirement of $294.9 million. After adjustments for deposit(s) and / or withdrawal(s) made on January 3, 2022, MSCO had $1.9 million in excess of the deposit requirement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">RISE</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Net Capital</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">RISE, as a member of FINRA, is subject to the SEC Uniform Net Capital Rule 15c3-1. This rule requires the maintenance of minimum net capital and that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1 and that equity capital may not be withdrawn, or cash dividends paid if the resulting net capital ratio would exceed 10 to 1. RISE is also subject to the CFTC&#8217;s minimum financial requirements which require that RISE maintain net capital, as defined, equal to the greater of its requirements under Regulation 1.17 under the Commodity Exchange Act or Rule 15c3-1.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, RISE&#8217;s net capital was approximately $1.2 million which was $0.9 million in excess of its minimum requirement of $250,000 under 15c3-1. As of December 31, 2021, RISE&#8217;s net capital was approximately $1.7 million which was $1.4 million in excess of its minimum requirement of $250,000 under 15c3-1.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for capital requirements for trust assets under management.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=117337116&amp;loc=d3e65217-112826<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298209072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments With Off-Balance Sheet Risk<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Financial Instruments With Off-Balance Sheet Risk [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsDisclosureTextBlock', window );">Financial Instruments With Off-Balance Sheet Risk</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">21. Financial Instruments With Off-Balance Sheet Risk</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Credit Risk</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is engaged in various trading and brokerage activities whose counterparties include broker-dealers, banks and other financial institutions.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the event the counterparties do not fulfill their obligations, the Company may sustain a loss if the market value of the instrument is different from the contract value of the transaction. The risk of default primarily depends upon the credit worthiness of the counterparties involved in the transactions. It is the Company&#8217;s policy to review, as necessary, the credit standing of each counterparty with which it conducts business. The Company has experienced no material historical losses in relation to its counterparties for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Off-Balance Sheet Risks</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into various transactions to meet the needs of customers, conduct trading activities, and manage market risks and is, therefore, subject to varying degrees of market and credit risk.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the normal course of business, the Company&#8217;s customer activities involve the execution, settlement, and financing of various customer securities transactions. These activities may expose the Company to off-balance sheet risk in the event the customer or other broker is unable to fulfill their contracted obligations and the Company has to purchase or sell the financial instrument underlying the contract at a loss.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s customer securities activities are transacted on either a cash or margin basis. In margin transactions, the Company extends credit to its customers, subject to various regulatory and internal margin requirements, and is collateralized by cash and securities in the customers&#8217; accounts. In connection with these activities, the Company executes and clears customer transactions involving the sale of securities not yet purchased, substantially all of which are transacted on a margin basis subject to individual exchange regulations.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Such transactions may expose the Company to off-balance sheet risk in the event margin requirements are not sufficient to fully cover losses that customers may incur. In the event the customer fails to satisfy obligations, the Company may be required to purchase or sell financial instruments at prevailing market prices to fulfill the customer&#8217;s obligations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company seeks to control the risks associated with its customer activities by requiring customers to maintain margin collateral in compliance with various regulatory requirements and internal guidelines which meet or exceed regulatory requirements. The Company monitors required margin levels daily and pursuant to such guidelines, requires customers to deposit additional collateral or to reduce positions when necessary.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s customer financing and securities settlement activities may require the Company to pledge customer securities as collateral in support of various secured financing sources such as bank loans and securities loaned. In the event the counterparty is unable to meet its contractual obligation to return customer securities pledged as collateral, the Company may be exposed to the risk of acquiring the securities at prevailing market prices in order to satisfy its customer obligations. The Company seeks to mitigate this risk by monitoring the market value of securities pledged on a daily basis and by requiring adjustments of collateral levels in the event of excess market exposure. In addition, the Company establishes credit limits for such activities and continuously monitors compliance.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s securities lending transactions are subject to master netting agreements with other broker-dealers; however, amounts are presented gross in the statements of financial condition. The Company further mitigates risk by using a program with a clearing organization which guarantees the return of cash to the Company as well as using industry standard software to ensure daily changes to market value are continuously updated and any changes to collateralization are immediately covered.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had margin loans extended to its customers of approximately $365.4 million, of which $52.1 million is in the line item &#8220;Receivables from customers&#8221; on the statements of financial condition. As of December 31, 2021, the Company had margin loans extended to its customers of approximately $581.8 million, of which $84.2 million is in the line item &#8220;Receivables from customers&#8221; on the statements of financial condition. There were no material losses for unsettled customer transactions for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298234272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments, Contingencies and Other<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">Commitments, Contingencies and Other</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">22. Commitments, Contingencies and Other</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Legal and Regulatory Matters</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company is party to certain claims, suits and complaints arising in the ordinary course of business.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For activity related to operations of StockCross prior to the Company&#8217;s acquisition of StockCross, FINRA&#8217;s Division of Enforcement is currently investigating UIT transactions that were executed by StockCross that the enforcement staff believes were terminated early. The Company believes that many of these transactions were UIT transactions that were the subject of its prior settlements with the Commonwealth of Massachusetts (Dkt. No. E-2017-0104) and the State of California (CRD No.s: 6670 and 2400211). All of these transactions occurred prior to the Company&#8217;s acquisition of StockCross on January 1, 2020.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management cannot at this time assess either the duration or the likely outcome or consequences of the FINRA investigation. Nevertheless, FINRA has the authority to impose sanctions on the Company or require that it make offers of restitution to other customers who FINRA believes incurred sales charges in early liquidations of UITs. No assurances can be given that a mutual settlement with FINRA regarding the investigation can be reached or that any amount paid in settlement will not be material.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, all other legal matters are without merit or involve amounts which would not have a material impact on the Company&#8217;s results of operations or financial position.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Overnight Financing</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022 and 2021, MSCO had an available line of credit for short term overnight demand borrowing with BMO Harris Bank (&#8220;BMO Harris&#8221;) of up to $25 million and $15 million, respectively. As of those dates, MSCO had no outstanding loan balance and there were no commitment fees or other restrictions on the line of credit. On May 23, 2022, MSCO increased its principal amount for this line of credit from $15 million to $25 million. The Company utilizes customer or firm securities as a pledge for short-term borrowing needs.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The interest expense for this credit line was $2,000 and $17,000 for the years ended December 31, 2022 and 2021, respectively. There were no fees associated with the utilization of this credit line for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">At the Market Offering</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On May 27, 2022, the Company entered into a Capital on DemandTM Sales Agreement (the &#8220;Sales Agreement&#8221;) with JonesTrading as agent, pursuant to which the Company may offer and sell, from time to time through JonesTrading, shares of the Company&#8217;s common stock having an aggregate offering amount of up to $9.6 million under the Company&#8217;s shelf registration statement on Form S-3. The Company is not obligated to make any sales of shares under the Sales Agreement. The Company agreed to pay JonesTrading a commission rate equal to 3.0% of the aggregate gross proceeds from each sale of shares. The Company or JonesTrading may suspend or terminate the offering upon notice to the other party and subject to other conditions. Whether the Company sells securities under the Sales Agreement will depend on a number of factors, including the market conditions at that time, the Company&#8217;s cash position at that time and the availability and terms of alternative sources of capital.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, the Company did not sell any shares pursuant to this Sales Agreement. For the year ended December 31, 2022, the Company incurred approximately $98,000 in legal and audit fees related to this Sales Agreement, which are in the line item &#8220;Professional services&#8221; on the statements of operations, and were expensed as incurred.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">NFS Contract</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of the arrangement through July 31, 2025. If the Company chooses to exit this agreement before the end of the contract term, the Company is under the obligation to pay an early termination fee upon occurrence pursuant to the table below:</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">








            <tr class="odd">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Date of Termination</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Early </span><span style="font-size:10pt; text-decoration:underline #000000; font-weight:bold; ">Termination Fee</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>



            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,250,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,500,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,250,000<span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">For the years ended December 31, 2022 and 2021, there has been no expense recognized for any early termination fees. The Company believes that it is unlikely it will have to make material payments related to early termination fees and has not recorded any contingent liability in the financial statements related to this arrangement.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">General Contingencies</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">In the normal course of its business, the Company indemnifies and guarantees certain service providers against specified potential losses in connection with their acting as an agent of, or providing services to, the Company. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company provides representations and warranties to counterparties in connection with a variety of commercial transactions and occasionally indemnifies them against potential losses caused by the breach of those representations and warranties. The Company may also provide standard indemnifications to some counterparties to protect them in the event additional taxes are owed or payments are withheld, due either to a change in or adverse application of certain tax laws. These indemnifications generally are standard contractual terms and are entered into in the normal course of business. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company, through its affiliate, KCA is self-insured with respect to employee health claims. KCA maintains stop-loss insurance for certain risks and has a health claim reinsurance limit capped at approximately $65,000 per employee as of December 31, 2022.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The estimated liability for self-insurance claims is initially recorded in the year in which the event of loss occurs and may be subsequently adjusted based upon new information and cost estimates. Reserves for losses represent estimates of reported losses and estimates of incurred but not reported losses based on past and current experience. Actual claims paid and settled may differ, perhaps significantly, from the provision for losses. This adds uncertainty to the estimated reserves for losses. Accordingly, it is at least possible that the ultimate settlement of losses may vary significantly from the amounts included in the financial statements. The Company believes that its present insurance coverage and reserves are sufficient to cover currently estimated exposures, but there can be no assurance that the Company will not incur liabilities in excess of recorded reserves or in excess of its insurance limits.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As part of this plan, the Company recognized expenses of $1,529,000 and $1,405,000 for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company had an accrual of $86,000 as of December 31, 2022, which represents the historical estimate of future claims to be recognized for claims incurred during the period.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298280656">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plans<br></strong></div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Financial Instruments With Off-Balance Sheet Risk [Abstract]</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationAndEmployeeBenefitPlansTextBlock', window );">Employee Benefit Plans</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">23. Employee Benefit Plans</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company, through KCA, sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company. Participant contributions to the plan are voluntary and are subject to certain limitations. The Company may also make discretionary contributions to the plan. No contributions were made by the Company or KCA for the years ended December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On September 17, 2021, the Company&#8217;s shareholders approved the Siebert Financial Corp. 2021 Equity Incentive Plan (the &#8220;Plan&#8221;). The Plan provides for the grant of stock options, restricted stock, and other equity awards of the Company&#8217;s common stock to employees, officers, consultants, directors, affiliates and other service providers of the Company. There were 3 million shares reserved under the Plan, 296,000 shares were issued during the year ended December 31, 2022, and 2,704,000 shares remained as of December 31, 2022. The Company did not issue any shares for the year ended December 31, 2021.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company granted 296,000 restricted stock units at a weighted average price of $1.56 to employees and consultants of the Company for the year ended December 31, 2022. These units were fully vested upon grant date and the Company recognized equity stock compensation expense of $461,000 in the line item &#8220;Employee compensation and benefits&#8221; in the statements of operations for the year ended December 31, 2022.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298299632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Disclosures<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RelatedPartyDisclosuresLineItems', window );"><strong>Related Party Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">Related Party Disclosures</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">24. Related Party Disclosures</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">KCA</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">KCA is an affiliate of the Company and is under common ownership with the Company. To gain efficiencies and economies of scale with billing and administrative functions, KCA serves as a paymaster for the Company for payroll and related functions, the entirety of which KCA passes through to the subsidiaries of the Company proportionally. In addition, KCA sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">KCA owns a license from the Muriel Siebert Estate / Foundation to use the names "Muriel Siebert &amp; Co., Inc." and "Siebert" within business activities, which expires in 2025. KCA passed through to the Company its cost of $60,000 in each of the years ended December 31, 2022 and 2021 for the use of these names.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the years ended December 31, 2022 and 2021, KCA has earned no profit for providing any services to the Company as KCA passes through any revenue or expenses to the Company&#8217;s subsidiaries.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">PW</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">PW brokers the insurance policies for related parties. Revenue for PW from related parties was $129,000 and $70,000 for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Gloria E. Gebbia, John J. Gebbia, and Gebbia Family Members</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">On March 31, 2022, Gloria E. Gebbia exchanged approximately $2.9 million of her notes payable to the Company for 24% of the outstanding and issued membership interests in RISE.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company entered into various debt agreements with Gloria E. Gebbia, the Company&#8217;s principal stockholder, which have been paid back as of December 31, 2022. Refer to Note 14 &#8211; Notes Payable &#8211; Related Party for additional detail.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s obligations under its loan with East West Bank are guaranteed pursuant to a guarantee agreement by and among, John J. Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Gebbia Trust. Refer to Note 13 &#8211; Long-Term Debt for additional detail.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Gloria E. Gebbia has extended loans to certain Company employees for the purchase of the Company&#8217;s shares. These transactions have not materially impacted the Company&#8217;s financial statements.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The sons of Gloria E. Gebbia and John J. Gebbia hold executive positions within the Company&#8217;s subsidiaries and their compensation was in aggregate $2,427,000 and $1,179,000 for the years ended December 31, 2022 and 2021, respectively. Part of their compensation includes performance-based payments related to key revenue streams.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Gebbia Sullivan County Land Trust</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company operates on a month-to-month lease agreement for its branch office in Omaha, Nebraska with the Gebbia Sullivan County Land Trust, the trustee of which is a member of the Gebbia Family. For the years ended December 31, 2022 and 2021, rent expense was $60,000 for this branch office.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Tigress, Hedge Connection, Ms. DiBartolo, and Ms. Vioni</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company has entered into various agreements and subsequent terminations with Tigress and its CEO, Ms. DiBartolo as well as Hedge and its founder, Ms. Vioni. Refer to Note 3 &#8211; Transactions with Tigress and Hedge Connection and Note 11&#8211; Equity Method Investment in Related Parties for further detail.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">RISE</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the year ended 2022, RISE issued and Siebert sold membership interests of RISE to Siebert employees, directors and affiliates. Refer to Note 4 &#8211; RISE for further detail.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -URI https://asc.fasb.org/topic&amp;trid=2122745<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298297776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">Subsequent Events</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">25. Subsequent Events</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company has evaluated events that have occurred subsequent to December 31, 2022 and through March 29, 2023, the date of the filing of this report.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Management has determined there have been no material subsequent events that occurred during such period that would require disclosure in this report or would be required to be recognized in the consolidated financial statements as of December 31, 2022.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI https://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290290592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Basis of Presentation</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The accompanying consolidated financial statements are prepared on the accrual basis of accounting in conformity with U.S. GAAP as established by the FASB to ensure consistent reporting of financial condition. The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. The U.S. dollar is the functional currency of the Company and numbers are rounded for presentation purposes.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s investments in non-majority-owned partnerships and affiliates are accounted for using the equity method until such time that they become wholly or majority-owned. Earnings attributable to noncontrolling interests are recorded on the statements of operations relating to wholly or majority-owned subsidiaries with the appropriate noncontrolling interest that represents the portion of equity not related to the Company&#8217;s ownership interest recorded on the statements of financial condition in each period.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Principles of Consolidation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned consolidated subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. For the period of March 31, 2022 to October 18, 2022, the Company determined that RISE was a VIE for which the Company was the primary beneficiary. As discussed in more detail in Note 4 &#8211; RISE, as of October 18, 2022, the Company&#8217;s ownership in RISE increased to 68% and therefore the Company continues to consolidate RISE under the voting interest model (&#8220;VOE model&#8221;).<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For consolidated subsidiaries that are not wholly-owned, the third-party holdings of equity interests are referred to as noncontrolling interests. The net income or loss attributable to noncontrolling interests for such subsidiaries is presented as net income or loss attributable to noncontrolling interests in the statements of operations. The portion of total equity that is attributable to noncontrolling interests for such subsidiaries is presented as noncontrolling interests in the statements of financial condition.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For investments in entities in which the Company does not have a controlling financial interest but has significant influence over its operating and financial decisions, the Company applies the equity method of accounting with net income and losses recorded in earnings of equity method investment in related parties.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationVariableInterestEntityPolicy', window );">Variable Interest Entities</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Variable Interest Entities</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates whether an entity is a VIE and determines if the primary beneficiary status is appropriate on a quarterly basis. The Company consolidates a VIE for which it is the primary beneficiary. When assessing the determination of the primary beneficiary, the Company considers all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. If the Company determines that it is the primary beneficiary, the Company will consolidate the entity under the VIE model.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment Information</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Segment Information</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company operates and reports financial information in one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. All the Company&#8217;s revenues and substantially all of the Company&#8217;s assets are attributed to or located in the United States.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Use of Estimates</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. <span style="font-size:10pt; ">Actual results could differ from those estimates.</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">These estimates relate primarily to revenue and expenses in the normal course of business as to which the Company receives no confirmations, invoices, or other documentation at the time the books are closed. The Company uses its best judgment, based on knowledge of these revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. Actual results could differ from those estimates. The Company is not aware of any material differences between the estimates used in closing the Company&#8217;s books for the last five years and the actual amounts of revenue and expenses incurred when the Company subsequently receives the actual confirmations, invoices, or other documentation.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Estimates are used in the allowance for credit losses, valuation of certain investments, depreciation, income taxes, and the contingent liabilities related to legal and healthcare expenses. The Company also estimates the valuation allowance for its deferred tax assets based on the more likely than not criteria. The Company believes that its estimates are reasonable.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Fair Value</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 3 - Unobservable inputs for the asset or liability.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#8217;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A description of the valuation techniques applied to the Company&#8217;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. If the spread data does not reference the issuer, then data that references a comparable issuer is used. When position-specific external price data is not observable, fair value is determined based on either benchmarking to similar instruments or cash flow models with yield curves, bond, or single-name credit default swap spreads and recovery rates as significant inputs. Corporate bonds are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Equity securities: Equity securities are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Municipal securities: Municipal securities are valued using recently executed transactions, market price quotations (when observable), bond spreads from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. Municipal securities are generally categorized in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Unit investment trusts (&#8220;UITs&#8221;): Units of UITs are carried at redemption value, which represents fair value. Units of UITs are categorized as level 2.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Options: Options are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#8217; assumptions are utilized for valuation.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsPolicy', window );">Accounting for Acquisitions</a></td>
<td class="text">is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.<span style="font-size:12pt; "> </span><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Level 3 - Unobservable inputs for the asset or liability.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#8217;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">A description of the valuation techniques applied to the Company&#8217;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/>Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments.<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Cash Equivalents</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Cash and cash equivalents are all cash balances that are unrestricted. The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days that are not held for sale in the ordinary course of business. As of December 31, 2022 and 2021, the Company did not hold any cash equivalents.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022 and 2021, the Company maintained its cash balances at various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation (&#8220;FDIC&#8221;) up to $250,000 per institution. The Company is subject to credit risk to the extent that the financial institution with which it conducts business is unable to fulfill its contractual obligations and deposits exceed FDIC limits. At certain times, cash balances may exceed FDIC insured limits.</p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock', window );">Cash and Securities Segregated For Regulatory Purposes</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Cash and Securities Segregated For Regulatory Purposes</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO is subject to Exchange Act Rule 15c3-3, referred to as the &#8220;Customer Protection Rule,&#8221; which requires segregation of funds in a special reserve account for the exclusive benefit of customers.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">As of December 31, 2022, the Company had approximately $135.2 million in cash deposits in special reserve accounts and $141.0 million in securities segregated for regulatory purposes. As of December 31, 2021, the Company did not have any securities segregated for regulatory purposes.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesPolicyTextBlock', window );">Receivables From and Payables To Customers</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From and Payables To Customers</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to customers include amounts due and owed on cash and margin transactions. Receivables from customers include margin loans to securities brokerage clients and other trading receivables. Margin loans are collateralized by customer securities and are carried at the amount receivable, net of an allowance for credit losses. Collateral is required to be maintained at specified minimum levels at all times. The Company monitors margin levels and requires customers to provide additional collateral, or reduce margin positions, to meet minimum collateral requirements if the fair value of the collateral changes. The Company expects the borrowers will continually replenish the collateral as necessary because the Company subjects the borrowers to an internal qualification process to align investing objectives and risk tolerance in addition to monitoring customer activity.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company elected the practical expedient for FASB ASC Topic 326 &#8211; &#8220;Financial Instruments &#8211; Credit Losses&#8221; (&#8220;Topic 326&#8221;) which permits it to compare the amortized cost basis of the loaned amount with the fair value of collateral received at the reporting date to measure the estimate of expected credit losses. The Company had no expectation of credit losses for its receivables from customers as of December 31, 2022 and 2021. Securities beneficially owned by customers, including those that collateralize margin or other similar transactions, are not reflected in the statements of financial condition.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock', window );">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and payables to broker-dealers and clearing organizations includes amounts receivables from or payables to MSCO and RISE clearing broker-dealers, fail-to-deliver and fail-to-receive items, and amounts receivable for unsettled regular-way transactions. Deposits with broker-dealers and clearing organizations include amounts held on deposit with broker-dealers and clearing organizations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Amounts payables to broker-dealers and clearing organizations are offset against corresponding amounts receivables from broker-dealers and clearing organizations. Receivables from these broker-dealers and clearing organizations are subject to clearing agreements and include the net receivable from net monthly revenues as well as cash on deposit.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">MSCO customer transactions for the years ended December 31, 2022 and 2021 were both self-cleared and cleared on a fully disclosed basis through NFS. RISE customer transactions for the years ended December 31, 2022 and 2021 were cleared on fully disclosed basis through GSCO and Pershing.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company signed a four-year renewal with NFS commencing August 1, 2021 and ending on July 31, 2025, and NFS&#8217;s fees are offset against the Company&#8217;s revenues on a monthly basis. All other broker-dealer and clearing organization relationships operate on a month-to-month basis.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations are in scope of the amended guidance for Topic 326. The Company continually reviews the credit quality of its counterparties and historically has not experienced a default. Further, management reassessed the risk characteristics of its receivables and applied the collateral maintenance practical expedient for the secured receivables in line with the CECL guidance. As a result, the Company had no expectation of credit losses for these arrangements as of December 31, 2022 and 2021.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditLossFinancialInstrumentPolicyTextBlock', window );">Current Expected Credit Losses</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Current Expected Credit Losses</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company follows Topic 326 which applies to financial assets measured at amortized cost, held-to-maturity debt securities and off-balance sheet credit exposures. For on-balance sheet assets, an allowance must be recognized at the origination or purchase of in-scope assets and represents the expected credit losses over the contractual life of those assets. Expected credit losses on off-balance sheet credit exposures must be estimated over the contractual period the Company is exposed to credit risk as a result of a present obligation to extend credit. The impact to the periods presented is not material since the Company&#8217;s in-scope assets are primarily subject to collateral maintenance provisions for which the Company elected to apply the practical expedient of reporting the difference between the fair value of the collateral and the amortized cost for the in-scope assets as the allowance for current expected credit losses.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedAndLoanedPolicy', window );">Securities Borrowed and Securities Loaned</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Borrowed and Securities Loaned</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities borrowed transactions are recorded at the amount of cash collateral delivered to the counterparty. Securities loaned are recorded at the amount of cash collateral received. For securities borrowed and loaned, the Company monitors the market value of the securities and obtains or refunds collateral as necessary.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company can elect to use an approach to measure the allowance for credit losses using the fair value of collateral where the borrower is required to, and reasonably expected to, continually adjust and replenish the amount of collateral securing the instrument to reflect changes in the fair value of such collateral. The Company has elected to use this approach for its allowance for credit losses on securities borrowed. As a result of this election, and the fully collateralized nature of these arrangements, the Company had no expectation of credit losses on its securities borrowed balances as of December 31, 2022 and 2021.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy', window );">Securities Owned and Securities Sold, Not Yet Purchased at Fair Value</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Securities Owned and Securities Sold, Not Yet Purchased at Fair Value</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Securities owned, at fair value represent marketable securities owned by the Company at trade-date valuation. Securities sold, not yet purchased, at fair value represent marketable securities sold by the Company prior to purchase at trade-date valuation.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property, Office Facilities, and Equipment, Net</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Property, Office Facilities, and Equipment, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Property, office facilities, and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation for equipment is calculated using the straight-line method over the estimated useful lives of the assets, generally not exceeding four years. Office facilities are amortized over the shorter of their estimated useful life or the remaining lease term unless the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, in which case the lessee will amortize over the estimated useful life of the office facilities. Depreciation for property is calculated using the straight-line-method over the estimated useful life of the property, not exceeding forty years.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchDevelopmentAndComputerSoftwarePolicyTextBlock', window );">Software, Net</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Software, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company capitalizes certain costs for software such as website and other internal technology development and amortizes them over their useful life, generally not exceeding three years. Depending on the terms of the contract, the Company either records costs from software hosting arrangements as prepaid assets and amortizes them over the contract term, or the costs are expensed as incurred.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into certain software hosting arrangements where the associated professional development services work is capitalized and then amortized over the term of the contract.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other software costs such as routine maintenance and various data services are expensed as incurred.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Leases</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company reviews all relevant contracts to determine if the contract contains a lease at its inception date. A contract contains a lease if the contract conveys the right to control the use of an underlying asset for a period of time in exchange for consideration. If the Company determines that a contract contains a lease, it recognizes, in the statements of financial condition, a lease liability and a corresponding right-of-use asset on the commencement date of the lease. The lease liability is initially measured at the present value of the future lease payments over the lease term using the rate implicit in the lease or, if not readily determinable, the Company&#8217;s secured incremental borrowing rate. An operating lease right-of-use asset is initially measured at the value of the lease liability minus any lease incentives and initial direct costs incurred plus any prepaid rent.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s leases are classified as operating leases and consist of real estate leases for office space, data centers and other facilities. Each lease liability is measured using the Company&#8217;s secured incremental borrowing rate, which is based on an internally developed rate based on the Company&#8217;s size, growth, risk profile and a duration similar to the lease term. The Company&#8217;s leases have remaining terms of approximately 1 to 4.5 years as of December 31, 2022. The Company does not include renewal options as the renewal options are not reasonably certain to be exercised; however, the Company continues to monitor the lease renewal options. The Company&#8217;s operating leases contain both lease components and non-lease components. Non-lease components are distinct elements of a contract that are not related to securing the use of the underlying assets, such as common area maintenance and other management costs. The Company has elected the practical expedient to not separate lease and non-lease components, and as such, the variable lease cost primarily represents variable payments such as common area maintenance and utilities which are usually determined by the leased square footage in proportion to the overall office building.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Operating lease expense is recognized on a straight-line basis over the lease term and is included in line item &#8220;Rent and occupancy&#8221; in the statements of operations.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsPolicy', window );">Equity Method Investments</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Equity Method Investments</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Investments in which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method of accounting and are included in the line item &#8220;Equity method investment in related party&#8221; in the statements of financial condition. Under this method of accounting, the Company&#8217;s share of the net income or loss of the investee is presented before the income before provision for income taxes on the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates its equity method investments whenever events or changes in circumstance indicate that the carrying amounts of such investments may be impaired. If the impairment is determined to be other-than-temporary, the Company will recognize an impairment loss equal to the difference between the expected realizable value and the carrying value of the investment.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentPolicyTextBlock', window );">Investments, Cost</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Investments, Cost</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company measures equity investments (other than equity method investments, controlling financial interests that result in consolidation of the investee and certain other investments) at fair value and recognizes any changes in fair value in net income.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Pursuant to ASU 2020-01, the Company has made an accounting policy election to measure equity securities without readily determinable fair value at cost, less any impairment, adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Intangible Assets, Net</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Intangible Assets, Net</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Certain identifiable intangible assets the Company acquires such as customer relationships and trade names are amortized over their estimated useful lives on a straight-line basis. Amortization expense associated with such intangible assets is included in the line item &#8220;Depreciation and amortization&#8221; on the statements of operations.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company evaluates intangible assets for impairment on an annual basis or when events or changes indicate the carrying value may not be recoverable. The Company also evaluates the remaining useful lives of intangible assets on an annual basis or when events or changes warrants the remaining period of amortization to be revised.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">During the year ended December 31, 2021, the Company concluded that the intangible assets acquired from the acquisition of RISE were fully impaired. For the years ended December 31, 2022 and 2021, impairment loss related to intangible assets of $0 and $699,000 was recorded in the statements of operations, respectively.</p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Goodwill</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired. Goodwill is not subject to amortization but rather is evaluated for impairment annually, or more frequently if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of the reporting unit below its carrying value, including goodwill. Goodwill may be evaluated for impairment by performing a qualitative assessment. This qualitative assessment considers various financial, macroeconomic, industry, and reporting unit specific qualitative factors. If the qualitative assessment indicates that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including goodwill, or, if for any other reason the Company determines to it be appropriate, then a quantitative assessment will be performed. The quantitative assessment process utilizes an income and market approach to arrive at an indicated fair value range for the reporting unit. The fair value calculated for the reporting unit is compared to its carrying amount, including goodwill, to ascertain if goodwill impairment exists. If the fair value exceeds the carrying amount, including goodwill for the reporting unit, it is not considered impaired. If the fair value is below the carrying amount, including goodwill for the reporting unit, then an impairment charge is recognized for the amount by which the carrying amount exceeds the calculated fair value, up to but not exceeding the amount of goodwill allocated to the reporting unit.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company&#8217;s annual impairment test date is December 31. The Company completed a qualitative assessment for its reporting unit during its most recent annual impairment review. The Company concluded that it has one reportable segment and tests goodwill on a consolidated basis. Based on this qualitative assessment, the Company determined that there was no evidence of impairment to the balance of its goodwill as of December 31, 2022 and 2021.</p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PayablesToNonCustomersPolicyTextBlock', window );">Payables to Non-Customers</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Payables to Non-Customers</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Payables to non-customers include amounts due on cash and margin transactions on accounts owned and controlled by principal officers and directors of MSCO. Payables to non-customers amounts include any amounts received from interest on credit balances.</p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DraftsPayablePolicyTextBlock', window );">Drafts Payable</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Drafts Payable</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Drafts payable represent checks drawn by the Company against customer accounts which remained outstanding and had not cleared the bank as of the end of the period.</p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentivePolicyTextBlock', window );">Deferred Contract Incentive</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Deferred Contract Incentive</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company entered into an amendment with its agreement with NFS whereby the Company received a one-time business development credit of $3 million, and NFS will pay the Company four annual credits of $100,000, which are both recorded in the line item &#8220;Deferred contract incentive&#8221; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations.</p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Recognition</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The primary sources of revenue for the Company are as follows:<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommissionsPolicy', window );">Commissions and Fees</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Commissions and Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns commission revenue for executing trades for clients in individual equities, options, insurance products, futures, fixed income securities, as well as certain third-party mutual funds and ETFs. The Company also earns commission revenue from an agreement with JonesTrading Institutional Service, LLC (&#8220;JonesTrading&#8221;) whereby JonesTrading pays the Company a percentage of the net revenue produced by certain institutional customers less any related expenses. The Company earned $137,000 in net revenue and $22,000 in net expense for the years ended December 31, 2022 and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Commission revenue associated with combined trade execution and clearing services, as well as trade execution services on a standalone basis, is recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors (&#8220;distribution fees&#8221;). The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsAndProprietaryTradingPolicyTextBlock', window );">Principal Transactions and Proprietary Trading</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Principal Transactions and Proprietary Trading</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading primarily represent two business lines. The first business line is riskless transactions in which the Company, after executing a solicited order, buys or sells securities as principal and at the same time buys or sells the securities with a markup or markdown to satisfy the order. The second business line is entering into transactions where U.S. government securities and other securities are traded by the Company.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Principal transactions and proprietary trading are recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer or trading counterparty.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesPolicy', window );">Market Making</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Market Making</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Market making revenue is generated from the buying and selling of securities. Market making transactions are recorded on a trade-date basis as the securities transactions occur. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty. Securities owned and securities sold, not yet purchased are recorded at fair market value at the end of the reporting period.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockBorrowStockLoanPolicyTextBlock', window );">Stock Borrow / Stock Loan</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Stock Borrow / Stock Loan</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company borrows securities on behalf of retail clients to facilitate short trading, loans excess margin and fully-paid securities from client accounts, facilitates borrow and loan contracts for broker-dealer counterparties, and provides stock locate services to broker-dealer counterparties. The Company recognizes self-clearing revenues net of operating expenses related to stock borrow / stock loan. Stock borrow / stock loan also includes any revenues generated from the Company&#8217;s fully paid lending programs on a self-clearing or introducing basis. The Company does not utilize stock borrow / stock loan activities for the purpose of financing transactions.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The performance obligation is satisfied on the contract date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the year ended December 31, 2022, stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ManagementAndInvestmentAdvisoryFeesPolicy', window );">Advisory Fees</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Advisory Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns advisory fees associated with managing client assets. The performance obligation related to this revenue stream is satisfied over time; however, the advisory fees are variable as they are charged as a percentage of the client&#8217;s total asset value, which is determined at the end of the quarter.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InterestMarketingAndDistributionFeesPolicyTextBlock', window );">Interest, Marketing and Distribution Fees</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Interest, Marketing and Distribution Fees</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company earns interest from clients&#8217; accounts, net of payments to clients&#8217; accounts, and on the Company&#8217;s bank balances and securities. Interest income also includes interest payouts from introducing relationships related to short interest, net of charges.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company also earns margin interest which is the net interest charged to customers for holding financed margin positions. Marketing and distribution fees consist of 12b-1 fees which are trailing payments from money market funds. Interest, marketing and distribution fees are recorded as earned.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors. The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#8217;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#8217;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OtherIncomePolicyTextBlock', window );">Other Income</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Other Income</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Other income represents fees generated from consulting services to technology providers, corporate services client fees, payment for order flow, and transactional fees generated from client accounts. Transactional fees are recorded concurrently with the related activity. Other income is recorded as earned.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CostsToObtainOrFulfillAContractOtherPolicyTextBlock', window );">Costs to Obtain or Fulfill a Contract; Other</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Costs to Obtain or Fulfill a Contract; Other</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">For the periods presented, there were no costs capitalized related to obtaining or fulfilling a contract with a customer, and thus the Company has no balances for contract assets or contract liabilities. The Company concludes that its revenue streams have the same underlying economic factors, and as such, no disaggregation of revenue is required.<span style="font-size:12pt; "> </span></p><span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock', window );">Performance Obligation</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; font-style:italic; ">Performance Obligation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The following table presents each revenue category and its related performance obligation:<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">






            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Stream</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Performance Obligation</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and counterparties<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stock borrow / stock loan<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and Counterparties, net of expenses<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Marketing and distribution fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Interest, Other income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">N/A, recorded as earned<span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-Based Compensation</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Share-Based Compensation</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company grants share-based compensation, which is described in the Employee Benefit Plan section of Note 18 &#8211; Commitments, Contingencies, and Other. The Company accounts for share-based compensation in accordance with ASC Topic 718, &#8220;Compensation-Stock Compensation,&#8221; which establishes accounting for share-based compensation to employees for services. Under the provisions of ASC 718-10-35, share-based compensation cost is measured at the grant date, based on the fair value of the award on that date and is expensed at the grant date (for the portion that vests immediately) or ratably over the related vesting periods.<span style="font-size:12pt; "> </span></p><span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdvertisingCostsPolicyTextBlock', window );">Advertising and Promotion</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Advertising and Promotion</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Advertising and promotion costs are expensed as incurred and were $543,000 and $44,000 for the years ended December 31, 2022, and 2021, respectively.<span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/><span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Income Taxes</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred taxes in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company recognizes interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityPolicyTextBlock', window );">Capital Stock</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Capital Stock</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The authorized capital stock of the Company consists of a single class of common stock. Shares authorized were 100 million as of both December 31, 2022 and 2021.</p><span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Per Share Data</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Per Share Data</span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">Basic earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the weighted average number of outstanding common shares during the year. Diluted earnings per share is calculated by dividing net income available to the Company&#8217;s common stockholders by the number of shares outstanding under the basic calculation and adding, all dilutive securities, which consist of options. The Company has no dilutive securities as of both December 31, 2022 and 2021.</p><span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Accounting Standards Adopted in Fiscal 2022</a></td>
<td class="text"><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Accounting Standards Adopted in Fiscal 2022</span><span style="font-size:12pt; "> </span></p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">The Company did not adopt any new accounting standards during the year ended December 31, 2022. In addition, the Company has evaluated other recently issued accounting standards and does not believe that any of these standards will have a material impact on the Company&#8217;s financial statements and related disclosures as of December 31, 2022.<span style="font-size:12pt; "> </span></p><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for advertising cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdvertisingCostsPolicyTextBlock</td>
</tr>
<tr>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (a)-(d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6909625&amp;loc=d3e227-128457<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4273-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommissionsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fees earned by the broker dealer, acting as an agent in the buying and selling of securities and administrative efforts on behalf of customers and may include the timing of commission revenue recognition and presentation in the financial statements. Commissions earned are usually related to the broker dealer's customers' trading volume and the dollar amounts of the trades.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41261-110953<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41256-110953<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommissionsPolicy</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5728-111685<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=SL6759159-111685<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2AA<br> -Subparagraph a<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=SL6759068-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationVariableInterestEntityPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21D<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=SL94080555-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsPolicy</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -URI https://asc.fasb.org/subtopic&amp;trid=2144439<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32847-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32840-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL116659661-227067<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32280-109318<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for investment in financial asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangement entered into by lessee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918666-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the recognition of fees for investment advise, research, administrative and investment account management services provided to customers by broker dealers. This fee is generally based on the net assets of the fund or the account.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ManagementAndInvestmentAdvisoryFeesPolicy</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for investment classified as marketable security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126980459&amp;loc=d3e62652-112803<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesPolicy</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99779-112916<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99893-112916<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for receivable. Includes, but is not limited to, accounts receivable and financing receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=d3e5033-111524<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=84159169&amp;loc=d3e10178-111534<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=84159169&amp;loc=d3e10149-111534<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=84159169&amp;loc=d3e10133-111534<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 50<br> -Section 25<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=16397303&amp;loc=d3e19347-109286<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 40<br> -Section 30<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=118172244&amp;loc=d3e17916-109280<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy election for whether provision for loss for performance obligation was determined at contract or performance obligation level.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 35<br> -Section 25<br> -Paragraph 47<br> -URI https://asc.fasb.org/extlink&amp;oid=126916162&amp;loc=d3e55442-111641<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for securities borrowed or loaned by the entity. Disclosure may include a description of the business purposes for the transactions, how the transactions are recognized in the financial statements, the types of securities involved in the transactions, the method for monitoring the market value of the securities, the entity's practice and policies associated with cash deposits and collateral for the transactions, and the classification of fees and interest associated with the transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=109249958&amp;loc=SL6224234-111729<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesBorrowedAndLoanedPolicy</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for not readily marketable securities, valuation methods and significant assumptions used to determine fair value, restrictions on the investment and reasons investments are not readily marketable, including securities that are not registered, investments in nonpublic entities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 820<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=35710923&amp;loc=d3e45360-110995<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesOwnedNotReadilyMarketablePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8864-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingPolicyPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -URI https://asc.fasb.org/topic&amp;trid=2228938<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2.Q6)<br> -URI https://asc.fasb.org/extlink&amp;oid=122041274&amp;loc=d3e301413-122809<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its capital stock transactions, including dividends and accumulated other comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21459-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295033200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock', window );">Schedule of revenue category and its related performance obligation</a></td>
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            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Revenue Stream</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Performance Obligation</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and counterparties<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stock borrow / stock loan<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Provide financial services to customers and Counterparties, net of expenses<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Marketing and distribution fees<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; ">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:49%; vertical-align:top; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Interest, Other income<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:49%; vertical-align:top; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">N/A, recorded as earned<span style="font-size:12pt; "> </span></p> </td>

            </tr>



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</tr>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of expected timing for satisfying remaining performance obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130556-203045<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914301477568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToAndFromBrokerDealersAndClearingOrganizationsAbstract', window );"><strong>Due to and from Broker-Dealers and Clearing Organizations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock', window );">Schedule of amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">DTCC / OCC / NSCC <span style="font-size:6.1pt; top:-3.54pt; position:relative; ">(1)</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,187,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,968,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">GSCO<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">31,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">335,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Pershing<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">96,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,193,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">NFS<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,006,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">974,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-deliver<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">174,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Globalshares<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">82,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">55,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other receivables<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-67; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">27,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Receivables from and deposits with broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,405,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13,726,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Securities fail-to-receive<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">396,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">254,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Payables to broker-dealers<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">264,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-68; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Payables to broker-dealers and clearing organizations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">660,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">254,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td colspan="9" style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:6.1pt; text-align:justify; text-indent:-10pt !important; padding-left:10pt !important; margin-top:9pt; margin-bottom:0pt; "><span style="top:-3.54pt; position:relative; ">(1)</span><span style="font-size:10pt; "> Depository Trust and Clearing Corporation is referred to as (&#8220;DTCC&#8221;), Options Clearing Corporation is referred to as (&#8220;OCC&#8221;), and National Securities Clearing Corporation is referred to as (&#8220;NSCC&#8221;).</span><span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

               </td>

            </tr>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914299234944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock', window );">Schedule of estimated fair values</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">




















            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2022</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Cash and securities segregated for regulatory purposes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,978,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-69; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-70; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,978,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-71; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-72; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-73; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">92,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-74; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">92,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Municipal securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-75; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">52,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-76; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">52,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-77; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-78; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">63,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">182,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-79; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">245,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,871,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">333,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-80; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,204,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-81; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-82; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-83; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-84; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31, 2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 1</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 2</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Level 3</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Total</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">U.S. government securities*<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-85; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-86; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Certificates of deposit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-87; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-88; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Corporate bonds<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-89; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-90; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">489,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">433,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-91; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">922,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Securities owned, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,455,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">536,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-92; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,991,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equity securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-93; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-94; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; ">Total Securities sold, not yet purchased, at fair value<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-95; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-96; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td colspan="17" style="width:36%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; ">*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.<span class="swap" style="font-size:12pt; padding-left:2pt; "> </span></p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueTableTextBlock', window );">Schedule of U.S. government securities with the below market values and maturity dates</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">







            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Market value of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 03/23/2023, 3.750% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">24,768,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 05/18/2023, 2.700% Discount Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,831,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 08/31/2023, 1.375% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,777,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 12/31/2023, 0.750% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">62,497,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 01/31/2024, 0.875% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">23,995,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 05/31/2024, 2.500% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9,707,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Maturing 08/15/2024, 0.375% Coupon Rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/> </td>

               <td style="width:1%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/> </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,808,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued interest<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">404,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:83%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Market value of investment in U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">143,787,000<span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock', window );">Schedule of estimated fair values</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">










            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="5" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="font-weight:bold; padding-left:0pt;">2022</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:73%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Equity method investment in related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,584,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



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</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of aging analysis for investment in debt security measured at amortized cost (held-to-maturity).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919253-210447<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of financial instruments held by a broker-dealer for its own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914297937648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Office Facilities, and Equipment, Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Office Facilities, and Equipment, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of property, office facilities, and equipment</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Property<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,815,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,815,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Office facilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,616,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,608,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">674,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">413,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,836,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated depreciation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,777,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,373,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Property, office facilities, and equipment, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,328,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,463,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298308592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Software, Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentAbstract', window );"><strong>Research and Development [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfSoftwareTextBlock', window );">Schedule of software</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">763,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">763,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,342,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,512,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,275,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; robo-advisor<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">763,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">763,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less accumulated amortization &#8211; other software<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2,351,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,760,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Software, net<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">991,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">752,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298113456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LeasesTablesLineItems', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock', window );">Schedule of additional information related to leases</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">











            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Lease Term and Discount Rate</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31, </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average remaining lease term &#8211; operating leases </p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">(in years)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.7<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.9<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:71%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Weighted average discount rate &#8211; operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">%</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span><span class="swap" style="font-size:12pt; padding-left:0pt;"> </span></p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeaseCostTableTextBlock', window );">Schedule of lease costs and other lease information</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,299,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,653,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Short-term lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">366,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">97,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Variable lease cost<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">290,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">180,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Rent and occupancy<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,955,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,930,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Cash paid for amounts included in the measurement of lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating cash flows from operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,380,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,665,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease right-of-use assets obtained in exchange for new lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:74%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Operating leases<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">888,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,966,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of future annual minimum payments</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,246,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">588,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">450,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">234,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2027<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">48,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Remaining balance of lease payments<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,566,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Less: Difference between undiscounted cash flows and discounted cash flows<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">163,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:84%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,403,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of additional information related to leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918701-209980<br></p></div>
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<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295650320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments in Related Parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract', window );"><strong>Equity Method Investments in Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">Schedule of consolidated statements of operations and financial condition</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Revenue<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,432,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Operating income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(132,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,800,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net income (loss)<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(132,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,800,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td colspan="8" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">8,169,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,793,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,301,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,096,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Stockholders&#8217; Equity<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,868,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,697,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914301479136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Debt (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Long-Term Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ContractualObligationFiscalYearMaturityScheduleTableTextBlock', window );">Schedule of annual minimum principal payments</a></td>
<td class="text"><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">75,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">84,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">88,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2026<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">91,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Thereafter<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,048,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,386,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">998,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,661,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:82%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,659,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of contractual obligation by timing of payment due. Includes, but is not limited to, long-term debt obligation, lease obligation, and purchase obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 303<br> -Paragraph (a)<br> -Subparagraph (5)<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298336032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable - Related Party (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Long-Term Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">Schedule of Notes Payable</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">













            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Description</span><span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Issuance Date</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Face Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Unpaid Principal </span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due December 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">December 30, 2021<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due June 30, 2022**<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">December 31, 2021<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">4.00% due November 30, 2022***<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; ">November 30, 2020<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:34%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Notes payable &#8211; related party<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:17%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:8%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,000,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; ">**On March 31, 2022, $2,880,000 in aggregate of notes payable to Gloria E. Gebbia was exchanged for 24% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.</p><p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; ">***This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#8217;s calculation of net capital and the capital requirements under FINRA and SEC regulations. <span style="font-size:10pt; ">On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.</span></p><span></span>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td>
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</DOCUMENT>
<DOCUMENT>
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<html>
<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298322704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Transactions and Proprietary Trading (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsandProprietaryTradingTablesLineItems', window );"><strong>Principal Transactions and Proprietary Trading [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock', window );">Schedule of principal transactions and proprietary trading</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">














            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td colspan="10" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ended December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">(Year over</span></p>

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Decrease)</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Realized and unrealized gain on primarily riskless principal transactions<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,643,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,675,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(8,032,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; ">Unrealized loss on portfolio of U.S. government securities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,900,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">)</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(28,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(3,872,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:60%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Total Principal transactions and proprietary trading<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,743,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">15,647,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(11,904,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of principal transactions and proprietary trading.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
<TYPE>XML
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<html>
<head>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914300332272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of (benefit from) income taxes</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

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               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(749,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,084,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">104,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">114,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Current<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(645,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,198,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Federal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(305,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">96,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">State and local<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(350,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">427,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(655,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">523,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Provision for (benefit from) income taxes<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(1,300,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,721,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of U.S. federal statutory income tax rate</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="6" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Year Ending December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Federal statutory income tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">21.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">21.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Tax amortization of intangible assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6.5<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">4.1 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Non-deductible fines and penalties<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-98; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Share based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-99; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Permanent differences<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">6.1 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">0.8<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">State and local taxes, net of federal benefit<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">9.4<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5.6<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Change in valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2.0<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-100; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">&#8212; </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2.5 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">0.4 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:70%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Effective tax rate<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">30.3<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">25.5<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">%<span style="font-size:10pt; "> </span><span style="font-size:12pt; "> </span></p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of Deferred Tax Assets Liabilities</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">












            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">As of December 31,</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2022</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">2021</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax assets:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Net operating losses<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,023,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,437,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Lease liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">648,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">749,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-101; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-102; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in Tigress<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">775,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-103; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Investment in RISE<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">10,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">140,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Accrued compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-104; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">62,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Other<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">45,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">13,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Subtotal<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,501,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">6,401,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Less: valuation allowance<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">978,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,070,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,523,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">5,331,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Deferred tax liabilities:<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Fixed assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,126,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">892,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Share-based compensation<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-105; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">145,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Total Deferred tax liabilities<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,126,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">1,037,000 </span></p> </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">&#160;<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:58%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Net Deferred tax assets<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,397,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,294,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



         </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock', window );">Schedule of beginning and ending amount of unrecognized tax benefits</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%">








            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Amount</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2020<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,105,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,315,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-106; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">2,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-107; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-108; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2021<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">2,418,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during current year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-109; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Additions for tax positions taken during prior year<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">12,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Reductions for tax positions taken during prior years<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">(<span style="font-size:10pt; ">834,000 </span></p> </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">)<span style="font-size:10pt; "> </span></p>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Settlements<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="-sec-ix-hidden: hidden-fact-110; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; ">Expirations of statutes of limitations<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="-sec-ix-hidden: hidden-fact-111; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">&#8212;<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="even">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Balance as of December 31, 2022<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">$<span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">1,596,000<span style="font-size:10pt; "> </span></p> </td>

               <td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:85%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/>

               </td>

               <td style="width:11%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "> </p>

               </td>

            </tr>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the change in unrecognized tax benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 55<br> -Paragraph 217<br> -URI https://asc.fasb.org/extlink&amp;oid=126976462&amp;loc=d3e36027-109320<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298297776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments, Contingencies and Other (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock', window );">Schedule of Early Termination Fee Upon Occurrence Pursuant</a></td>
<td class="text"><table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%">








            <tr class="odd">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "><span style="text-decoration:underline #000000; font-weight:bold; ">Date of Termination</span><span style="font-size:10pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td colspan="2" style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span style="font-weight:bold; ">Early </span><span style="font-size:10pt; text-decoration:underline #000000; font-weight:bold; ">Termination Fee</span><span style="font-size:10pt; "> </span></p>

               </td>

            </tr>



            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2023<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">7,250,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="even">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2024<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">4,500,000<span style="font-size:10pt; "> </span></p> </td>

            </tr>

            <tr class="odd" style=" background-color:#cceeff; ">

               <td style="width:48%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; ">Prior to August 1, 2025<span class="swap" style="font-size:10pt; padding-left:2pt; "> </span></p>

               </td>

               <td style="width:2%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:29%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/>

               </td>

               <td style="width:1%; vertical-align:bottom; ">

                  <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "><span class="swap" style="padding-left:0pt;">$</span><span class="swap" style="font-size:10pt; padding-left:0pt;"> </span></p>

               </td>

               <td style="width:20%; vertical-align:bottom; "> <p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; ">3,250,000<span style="font-size:12pt; "> </span></p> </td>

            </tr>



         </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of liability for early termination fee Upon occurrence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<td>na</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914294366864">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Organization (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OrganizationDetailsLineItems', window );"><strong>Organization (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">common stock, par value</a></td>
<td class="nump">$ 1<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OrganizationDetailsLineItems</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
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<td>na</td>
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<td>instant</td>
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<tr>
<td><strong> Name:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290771584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br> shares in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EstimatesClosingTerm', window );">Estimates closing, term</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FederalDepositInsuranceCorporationPremiumExpense', window );">Federal deposit insurance corporation</a></td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashReserveDepositRequiredAndMade', window );">Cash deposit in special reserve</a></td>
<td class="nump">135,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesSegregatedUnderOtherRegulations', window );">Securities segregated for regulatory purposes</a></td>
<td class="nump">$ 141,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful lifes, term</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetImpairment', window );">Impairment loss related to intangible assets</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">699,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDevelopment', window );">One-time business development credit</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentives', window );">Deferred contract incentive</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedFeesAndOtherRevenueReceivable', window );">Net revenue</a></td>
<td class="nump">137,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdministrativeFeesExpense', window );">Net expense</a></td>
<td class="nump">$ 22,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_StockBorrowStockLoan', window );">Description of stock borrow / stock loan</a></td>
<td class="text">stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdvertisingExpense', window );">Advertising and promotion costs</a></td>
<td class="nump">$ 543,000<span></span>
</td>
<td class="nump">$ 44,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesAuthorized', window );">Shares authorized (in Shares)</a></td>
<td class="nump">100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember', window );">Property [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful lifes, term</a></td>
<td class="text">40 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_RiseMember', window );">RISE [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Percentage of ownership</a></td>
<td class="nump">68.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeFinanceLeaseRenewalTerm1', window );">Leases, term</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ContraExpenseTerm', window );">Contra expense, term</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeFinanceLeaseRenewalTerm1', window );">Leases, term</a></td>
<td class="text">4 years 6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ContraExpenseTerm', window );">Contra expense, term</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareAndSoftwareDevelopmentCostsMember', window );">Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful lifes, term</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ContraExpenseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period between contra expense, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ContraExpenseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredContractIncentives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred contract incentive.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredContractIncentives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EstimatesClosingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and maturity of estimates, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EstimatesClosingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_StockBorrowStockLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of stock borrow / stock loan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_StockBorrowStockLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SummaryofSignificantAccountingPoliciesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedFeesAndOtherRevenueReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedFeesAndOtherRevenueReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdministrativeFeesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdministrativeFeesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdvertisingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdvertisingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDevelopment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(6))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDevelopment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashReserveDepositRequiredAndMade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=116631393&amp;loc=SL116631396-227033<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashReserveDepositRequiredAndMade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalDepositInsuranceCorporationPremiumExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for Federal Deposit Insurance Corporation (FDIC) insurance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.14)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FederalDepositInsuranceCorporationPremiumExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeFinanceLeaseRenewalTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's finance lease renewal, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918673-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeFinanceLeaseRenewalTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesSegregatedUnderOtherRegulations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesSegregatedUnderOtherRegulations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquitySharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of securities classified as temporary equity that are permitted to be issued by an entity's charter and bylaws. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquitySharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_PropertyPlantAndEquipmentMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_RiseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_RiseMember</td>
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<td></td>
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<td>na</td>
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<td></td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareAndSoftwareDevelopmentCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareAndSoftwareDevelopmentCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914299168688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of revenue category and its related performance obligation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember', window );">Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems', window );"><strong>Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService', window );">Performance Obligation</a></td>
<td class="text">Provide financial services to customers and counterparties<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=sieb_StockBorrowMember', window );">Stock borrow / stock loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems', window );"><strong>Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService', window );">Performance Obligation</a></td>
<td class="text">Provide financial services to customers and Counterparties, net of expenses<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=sieb_MarketingAndDistributionFeesMember', window );">Marketing and distribution fees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems', window );"><strong>Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService', window );">Performance Obligation</a></td>
<td class="text">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember', window );">Interest, Other income [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems', window );"><strong>Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService', window );">Performance Obligation</a></td>
<td class="text">N/A, recorded as earned<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of good or service to be transferred in contract with customer. Includes, but is not limited to, arrangement for another party to transfer good or service to customer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126920106&amp;loc=SL49130554-203045<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuePerformanceObligationDescriptionOfGoodOrService</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=sieb_CommissionsAndFeesPrincipalTransactionsAndProprietaryTradingMarketMakingStockBorrowStockLoanAdvisoryFeesMember</td>
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<td><strong> Data Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=sieb_StockBorrowMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=sieb_StockBorrowMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=sieb_MarketingAndDistributionFeesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292200080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Tigress and Hedge Connection (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Oct. 18, 2022</div></th>
<th class="th"><div>Jan. 21, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Nov. 16, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems', window );"><strong>Transactions with Tigress and Hedge Connection [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherOwnershipInterestsUnitsOutstanding', window );">Shares of common stock (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,449,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OutstandingMembershipInterestsPercentage', window );">Exchange of outstanding membership interests in Tigress</a></td>
<td class="nump">7.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal', window );">Net loss</a></td>
<td class="nump">$ 92,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 627,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Recognized impairment</a></td>
<td class="nump">$ 4,015,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 699,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IssuedAndOutstandingPercentage', window );">Issued and outstanding percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.33%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferredOther1', window );">Consideration paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueHedgesAtFairValueNet', window );">Fair value market of option exercise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LicenseFees', window );">Annual license fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NumberOfBoardOfDirector', window );">Number of board of director</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ExchangePercentage', window );">Exchange percentage</a></td>
<td class="nump">3.17%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Forgiveness of the notes payable</a></td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost', window );">Writing off of carrying value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">627,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Investment amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,020,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">143,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems', window );"><strong>Transactions with Tigress and Hedge Connection [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IssuedAndOutstandingPercentage', window );">Issued and outstanding percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_TerminationAgreementMember', window );">Notes Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems', window );"><strong>Transactions with Tigress and Hedge Connection [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLongTermNotesPayable', window );">Forgiveness of the notes payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember', window );">Series of Individually Immaterial Business Acquisitions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems', window );"><strong>Transactions with Tigress and Hedge Connection [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired', window );">Acquired percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ExchangePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of exchange</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ExchangePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_IssuedAndOutstandingPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of issued and outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_IssuedAndOutstandingPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LicenseFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of annual license fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LicenseFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NumberOfBoardOfDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of board of director.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NumberOfBoardOfDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_OutstandingMembershipInterestsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding membership interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OutstandingMembershipInterestsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TransactionswithTigressandHedgeConnectionDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126905981&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of voting equity interests acquired at the acquisition date in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferredOther1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationConsiderationTransferredOther1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of an equity method investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(b)(7)(c))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(b)(9)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueHedgesAtFairValueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net fair value of all derivative instruments designated as fair value hedging instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126966630&amp;loc=d3e41228-113958<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueHedgesAtFairValueNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the difference between the fair value of payments made to legally extinguish a debt and its carrying value at that time. This item excludes the write-off of amounts previously capitalized as debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12317-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126972273&amp;loc=d3e12355-112629<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedAtCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cost of the investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=99383244&amp;loc=d3e12121-115841<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedAtCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term notes classified as other, payable after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherOwnershipInterestsUnitsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of units of other ownership interests outstanding in a limited partnership or master limited partnership. Does not include limited or general partners' ownership interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB TOPIC 4.F)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187171-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherOwnershipInterestsUnitsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_TerminationAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_TerminationAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290792496">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Rise (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Mar. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Exchanged aggregate of notes payable</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepositAssets', window );">RISE reported assets</a></td>
<td class="nump">1,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,300,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">RISE reported liability</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 700,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_RiseMember', window );">RISE [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Exchange for a net increase in assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfRemainingInterestInStockCrossPurchased', window );">Transfers of RISE membership interests</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_GloriaEGebbiaMember', window );">Gloria E. Gebbia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfRemainingInterestInStockCrossPurchased', window );">Transfers of RISE membership interests</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Exchanged aggregate of notes payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,880,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Siebert [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Direct ownership in RISE</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">76.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Siebert [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Direct ownership in RISE</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=sieb_TigressAndHedgeConnectionMember', window );">Tigress and Hedge Connection [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RiseDetailsLineItems', window );"><strong>Rise (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Issuance of RISE membership interests</a></td>
<td class="nump">68.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PercentageOfRemainingInterestInStockCrossPurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of remaining interest in StockCross purchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PercentageOfRemainingInterestInStockCrossPurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109237563&amp;loc=d3e33749-111570<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8813-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayable</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295456608">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
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<tr>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems', window );"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 325,000<span></span>
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<td class="nump">$ 324,000<span></span>
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<td class="nump">$ 50,000<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems', window );"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,054,000<span></span>
</td>
<td class="nump">$ 905,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReceivablesFromPayablesToandDepositsWithBrokerDealersandClearingOrganizationsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in deposit liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3095-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=sieb_MSCOSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=sieb_MSCOSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290594832">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations (Details) - Schedule of amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract', window );"><strong>Receivables from and deposits with broker-dealers and clearing organizations</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesFromClearingOrganizations', window );">DTCC / OCC / NSCC</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 8,187,000<span></span>
</td>
<td class="nump">$ 10,968,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DueFromGoldmanSachs', window );">Goldman Sachs &amp; Co. LLC ("GSCO")</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31,000<span></span>
</td>
<td class="nump">335,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DueFromPershingCapital', window );">Pershing</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">96,000<span></span>
</td>
<td class="nump">1,193,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DueFromNFS', window );">National Financial Services, LLC (&#8220;NFS&#8221;)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,006,000<span></span>
</td>
<td class="nump">974,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesFailedToDeliver', window );">Securities fail-to-deliver</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,000<span></span>
</td>
<td class="nump">174,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DueFromGlobalShares', window );">Globalshares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">82,000<span></span>
</td>
<td class="nump">55,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations', window );">Other receivables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">27,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations', window );">Total Receivables from and deposits with broker-dealers and clearing organizations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,405,000<span></span>
</td>
<td class="nump">13,726,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract', window );"><strong>Payables to broker-dealers and clearing organizations</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DueToSecuritiesFailToReceive', window );">Securities fail-to-receive</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">396,000<span></span>
</td>
<td class="nump">254,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations', window );">Payables to broker-dealers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">264,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrentAndNoncurrent', window );">Total Payables to broker-dealers and clearing organizations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 660,000<span></span>
</td>
<td class="nump">$ 254,000<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Depository Trust and Clearing Corporation is referred to as (&#8220;DTCC&#8221;), Options Clearing Corporation is referred to as (&#8220;OCC&#8221;), and National Securities Clearing Corporation is referred to as (&#8220;NSCC&#8221;).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DueFromGlobalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Due from globalshares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DueFromGlobalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DueFromGoldmanSachs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Due from Goldman Sachs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DueFromGoldmanSachs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DueFromNFS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount receivable from NFS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DueFromNFS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DueFromPershingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount receivable from pershing capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DueFromPershingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DueToSecuritiesFailToReceive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to securities fail to receive.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DueToSecuritiesFailToReceive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total Receivables from and deposits with broker-dealers and clearing organizations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to broker-dealers or clearing organizations for executing or clearing trades or orders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41256-110953<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommissionsPayableToBrokerDealersAndClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.17)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(3),(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other receivables due from broker-dealers or clearing organizations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesFromBrokerDealersAndClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PayablesToBrokerDealersAndClearingOrganizationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesFromClearingOrganizations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of right to receive cash and securities on deposit with clearing organizations. Clearing organizations perform post trade processing and trade comparisons among numerous broker-dealers and act as settlement agents between buying and selling broker-dealers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 310<br> -URI https://asc.fasb.org/subtopic&amp;trid=2176284<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesFromClearingOrganizations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesFailedToDeliver">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount receivable as the result of a fail-to-deliver. A fail-to-deliver is a securities sale to another broker-dealer that has not been delivered to buying broker-dealer by the close of business on the settlement date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesFailedToDeliver</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292191360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Service Contract (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Apr. 01, 2020</div></th>
<th class="th"><div>Feb. 28, 2022</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrepaidServiceContractDetailsLineItems', window );"><strong>Prepaid Service Contract (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherPrepaidExpenseCurrent', window );">Wrote off of prepaid service contract</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 532,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_AnnualLicenseFees', window );">Annual license fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,825,000<span></span>
</td>
<td class="nump">$ 1,282,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivedPayment', window );">Received amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForOtherLosses', window );">Professional services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">239,000<span></span>
</td>
<td class="nump">376,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesRelatedParty', window );">Total expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 711,000<span></span>
</td>
<td class="nump">$ 959,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=sieb_InvestCloudIncMember', window );">Invest CloudInc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrepaidServiceContractDetailsLineItems', window );"><strong>Prepaid Service Contract (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Consideration paid</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued', window );">Restricted common stock issued to InvestCloud (in Shares)</a></td>
<td class="nump">193,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">193,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherPrepaidExpenseCurrent', window );">Wrote off of prepaid service contract</a></td>
<td class="nump">$ 2,100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember', window );">Other Income [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrepaidServiceContractDetailsLineItems', window );"><strong>Prepaid Service Contract (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.7<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_AnnualLicenseFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Annual license fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_AnnualLicenseFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PrepaidServiceContractDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PrepaidServiceContractDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReceivedPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Received Payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReceivedPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of equity interests issued or issuable to acquire entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Costs of sales and operating expenses for the period incurred from transactions with related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForOtherLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense related to other loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(14))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForOtherLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of transactions with related party during the financial reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAmountsOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=sieb_InvestCloudIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=sieb_InvestCloudIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=us-gaap_OtherIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298292704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetImpairmentCharges', window );">Impairment charge</a></td>
<td class="nump">$ 4,015,000<span></span>
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</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=109226691&amp;loc=d3e2921-110230<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914289970432">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Fair Value Measurements (Details) - Schedule of Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">$ 3,204,000<span></span>
</td>
<td class="nump">$ 3,991,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">U.S. government securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">140,978,000<span></span>
</td>
<td class="nump">2,966,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=sieb_USGovernmentSecuritiesMember', window );">U.S. government securities owned [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">2,808,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_CertificatesOfDepositMember', window );">Certificates of deposit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">92,000<span></span>
</td>
<td class="nump">91,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_MunicipalNotesMember', window );">Municipal securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">52,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_CorporateBondSecuritiesMember', window );">Corporate bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">7,000<span></span>
</td>
<td class="nump">12,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis=us-gaap_EquitySecuritiesMember', window );">Equity securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">245,000<span></span>
</td>
<td class="nump">922,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">2,871,000<span></span>
</td>
<td class="nump">3,455,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | U.S. government securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">140,978,000<span></span>
</td>
<td class="nump">2,966,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | U.S. government securities owned [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">2,808,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | Certificates of deposit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | Municipal securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | Corporate bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member] | Equity securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">63,000<span></span>
</td>
<td class="nump">489,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">333,000<span></span>
</td>
<td class="nump">536,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | U.S. government securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | U.S. government securities owned [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | Certificates of deposit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">92,000<span></span>
</td>
<td class="nump">91,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | Municipal securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">52,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | Corporate bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">7,000<span></span>
</td>
<td class="nump">12,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member] | Equity securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="nump">182,000<span></span>
</td>
<td class="nump">433,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | U.S. government securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | U.S. government securities owned [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | Certificates of deposit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | Municipal securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | Corporate bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member] | Equity securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosureAbstract', window );"><strong>Cash and securities segregated for regulatory purposes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesBorrowedFairValueDisclosure', window );">Securities owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract', window );"><strong>Securities sold, not yet purchased, at fair value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased', window );">Securities sold, not yet purchased, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SecuritiesSoldNotYetPurchasedAtFairValueAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsFairValueDisclosureAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsFairValueDisclosureAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesBorrowedFairValueDisclosure">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of securities borrowed from other entities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesBorrowedFairValueDisclosure</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial instruments sold short by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=sieb_USGovernmentSecuritiesMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_CertificatesOfDepositMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_MunicipalNotesMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_CorporateBondSecuritiesMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityOwnedAndSoldNotYetPurchasedAtFairValueAxis=us-gaap_EquitySecuritiesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member</td>
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<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914289825248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements (Details) - Schedule of U.S. government securities with the below market values and maturity dates<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">$ 143,787,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest</a></td>
<td class="nump">404,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember', window );">Maturing 03/23/2023, 3.750% Discount Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">24,768,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member', window );">Maturing 05/18/2023, 2.700% Discount Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">9,831,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember', window );">Maturing 08/31/2023, 1.375% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">9,777,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member', window );">Maturing 12/31/2023, 0.750% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">62,497,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member', window );">Maturing 01/31/2024, 0.875% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">23,995,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member', window );">Maturing 05/31/2024, 2.500% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">9,707,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member', window );">Maturing 08/15/2024, 0.375% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract', window );"><strong>Market value of U.S. government securities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityOwnedNotReadilyMarketableFairValue', window );">Total Market value of investment in U.S. government securities</a></td>
<td class="nump">$ 2,808,000<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_MarketValueOfUSGovernmentSecuritiesAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_MarketValueOfUSGovernmentSecuritiesAbstract</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of the not readily marketable security or category which has been determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 820<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=35710923&amp;loc=d3e45360-110995<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityOwnedNotReadilyMarketableFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
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<td></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290791136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements (Details) - Schedule of U.S. government securities with the below market values and maturity dates (Parentheticals)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember', window );">Maturing 03/23/2023, 3.750% Discount Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">Mar. 23,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate', window );">Discount Rate</a></td>
<td class="nump">3.75%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member', window );">Maturing 05/18/2023, 2.700% Discount Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">May 18,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate', window );">Discount Rate</a></td>
<td class="nump">2.70%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember', window );">Maturing 08/31/2023, 1.375% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">Aug. 31,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CouponRatePercentage', window );">Coupon Rate</a></td>
<td class="nump">1.375%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member', window );">Maturing 12/31/2023, 0.750% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">Dec. 31,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CouponRatePercentage', window );">Coupon Rate</a></td>
<td class="nump">0.75%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member', window );">Maturing 01/31/2024, 0.875% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">Jan. 31,  2024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CouponRatePercentage', window );">Coupon Rate</a></td>
<td class="nump">0.875%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member', window );">Maturing 05/31/2024, 2.500% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">May 31,  2024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CouponRatePercentage', window );">Coupon Rate</a></td>
<td class="nump">2.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member', window );">Maturing 08/15/2024, 0.375% Coupon Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems', window );"><strong>Debt Securities, Held-to-Maturity, Past Due [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturing</a></td>
<td class="text">Aug. 15,  2024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CouponRatePercentage', window );">Coupon Rate</a></td>
<td class="nump">0.375%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CouponRatePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of coupon rate is the annual income an investor can expect to receive while holding a particular bond.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CouponRatePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesHeldToMaturityPastDueLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Discount rate used to obtain present value of liability for unpaid claim and claim adjustment expense for short-duration contract issued by insurance entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116884468&amp;loc=d3e14881-158438<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortDurationContractsDiscountedLiabilitiesDiscountRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingDiscountRate1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate2Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=sieb_MaturingCouponRate4Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914289811504">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Fair Value Measurements (Details) - Schedule of estimated fair values - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfEstimatedFairValuesAbstract', window );"><strong>Schedule Of Estimated Fair Values Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentInRelatedParty1', window );">Equity method investment in related party</a></td>
<td class="nump">$ 2,584,000<span></span>
</td>
<td class="nump">$ 8,156,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EquityMethodInvestmentInRelatedParty1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity method investment in related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EquityMethodInvestmentInRelatedParty1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ScheduleOfEstimatedFairValuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ScheduleOfEstimatedFairValuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914299101872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Office Facilities, and Equipment, Net (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems', window );"><strong>Property, Office Facilities, and Equipment, Net (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation expense</a></td>
<td class="nump">$ 404,000<span></span>
</td>
<td class="nump">$ 410,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis=srt_OfficeBuildingMember', window );">Office Building [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems', window );"><strong>Property, Office Facilities, and Equipment, Net (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_BuildOutExpense', window );">Build out expense</a></td>
<td class="nump">$ 985,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_BuildOutExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_BuildOutExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PropertyOfficeFacilitiesandEquipmentNetDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis=srt_OfficeBuildingMember</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290501264">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property, Office Facilities, and Equipment, Net (Details) - Schedule of property, office facilities, and equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract', window );"><strong>Schedule Of Property Office Facilities And Equipment Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PropertyGross', window );">Property</a></td>
<td class="nump">$ 6,815,000<span></span>
</td>
<td class="nump">$ 6,815,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OfficeFacilitiesGross', window );">Office facilities</a></td>
<td class="nump">2,616,000<span></span>
</td>
<td class="nump">1,608,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MachineryAndEquipmentGross', window );">Equipment</a></td>
<td class="nump">674,000<span></span>
</td>
<td class="nump">413,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Total Property, office facilities, and equipment</a></td>
<td class="nump">10,105,000<span></span>
</td>
<td class="nump">8,836,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less accumulated depreciation</a></td>
<td class="num">(1,777,000)<span></span>
</td>
<td class="num">(1,373,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Total Property, office facilities, and equipment, net</a></td>
<td class="nump">$ 8,328,000<span></span>
</td>
<td class="nump">$ 7,463,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_OfficeFacilitiesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Office facilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OfficeFacilitiesGross</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Property.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PropertyGross</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ScheduleOfPropertyOfficeFacilitiesAndEquipmentAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MachineryAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MachineryAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td>instant</td>
</tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295631952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Software, Net (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentAbstract', window );"><strong>Research and Development [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers', window );">Total software development</a></td>
<td class="nump">$ 241,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAmortization1', window );">Total amortization of software</a></td>
<td class="nump">$ 590,000<span></span>
</td>
<td class="nump">$ 925,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_FutureAmortizationDescription', window );">Future amortization, description</a></td>
<td class="text">the Company estimates future amortization of software assets of $429,000, $336,000, $197,000, and $29,000, in the years ended December 31, 2023, 2024, 2025, and 2026, respectively.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_FutureAmortizationDescription">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of future amortization.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_FutureAmortizationDescription</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for amortization of capitalized computer software costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128487-111756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareAmortization1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Unamortized costs incurred for development of computer software, which is to be sold, leased or otherwise marketed, after establishing technological feasibility through to the general release of the software products. Excludes capitalized costs of developing software for internal use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295445040">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Software, Net (Details) - Schedule of software - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftwareNetDetailsScheduleofsoftwareLineItems', window );"><strong>Software, Net (Details) - Schedule of software [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareGross', window );">Total Software</a></td>
<td class="nump">$ 4,105,000<span></span>
</td>
<td class="nump">$ 3,275,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareNet', window );">Total Software, net</a></td>
<td class="nump">991,000<span></span>
</td>
<td class="nump">752,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_RoboadvisorMember', window );">Robo-advisor [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftwareNetDetailsScheduleofsoftwareLineItems', window );"><strong>Software, Net (Details) - Schedule of software [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareGross', window );">Total Software</a></td>
<td class="nump">763,000<span></span>
</td>
<td class="nump">763,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="num">(763,000)<span></span>
</td>
<td class="num">(763,000)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_OtherSoftwareMember', window );">Other software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftwareNetDetailsScheduleofsoftwareLineItems', window );"><strong>Software, Net (Details) - Schedule of software [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareGross', window );">Total Software</a></td>
<td class="nump">3,342,000<span></span>
</td>
<td class="nump">2,512,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="num">$ (2,351,000)<span></span>
</td>
<td class="num">$ (1,760,000)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_SoftwareNetDetailsScheduleofsoftwareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SoftwareNetDetailsScheduleofsoftwareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated amortization of capitalized costs for computer software, including but not limited to, acquired and internally developed computer software.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_RoboadvisorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_RoboadvisorMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_OtherSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=sieb_OtherSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298957280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of additional information related to leases<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems', window );"><strong>Schedule of Additional Information Related to Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted average remaining lease term &#8211; operating leases (in years)</a></td>
<td class="text">2 years 8 months 12 days<span></span>
</td>
<td class="text">2 years 10 months 24 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted average discount rate &#8211; operating leases</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LeasesDetailsScheduleofadditionalinformationrelatedtoleasesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295124592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details) - Schedule of lease costs and other lease information - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems', window );"><strong>Schedule of Lease Costs and Other Lease Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseCost', window );">Operating lease cost</a></td>
<td class="nump">$ 1,299,000<span></span>
</td>
<td class="nump">$ 1,653,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermLeaseCost', window );">Short-term lease cost</a></td>
<td class="nump">366,000<span></span>
</td>
<td class="nump">97,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_VariableLeaseCost', window );">Variable lease cost</a></td>
<td class="nump">290,000<span></span>
</td>
<td class="nump">180,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeaseCost', window );">Total Rent and occupancy</a></td>
<td class="nump">1,955,000<span></span>
</td>
<td class="nump">1,930,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract', window );"><strong>Cash paid for amounts included in the measurement of lease liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Operating cash flows from operating leases</a></td>
<td class="nump">1,380,000<span></span>
</td>
<td class="nump">1,665,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasesRentExpenseAbstract', window );"><strong>Lease right-of-use assets obtained in exchange for new lease liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability', window );">Operating leases</a></td>
<td class="nump">$ 888,000<span></span>
</td>
<td class="nump">$ 1,966,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CashPaidForAmountsIncludedInTheMeasurementOfLeaseLiabilitiesAbstract">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LeasesDetailsScheduleofleasecostsandotherleaseinformationLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease cost recognized by lessee for lease contract.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseCost</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseCost</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918643-209977<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in right-of-use asset obtained in exchange for operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of short-term lease cost, excluding expense for lease with term of one month or less.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermLeaseCost</td>
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<td><strong> Balance Type:</strong></td>
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<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290675216">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of future annual minimum payments<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems', window );"><strong>Schedule of Future Minimum Base Rental Payment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths', window );">2023</a></td>
<td class="nump">$ 1,246,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears', window );">2024</a></td>
<td class="nump">588,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears', window );">2025</a></td>
<td class="nump">450,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears', window );">2026</a></td>
<td class="nump">234,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears', window );">2027</a></td>
<td class="nump">48,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceived', window );">Remaining balance of lease payments</a></td>
<td class="nump">2,566,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount', window );">Less: Difference between undiscounted cash flows and discounted cash flows</a></td>
<td class="nump">163,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Lease liabilities</a></td>
<td class="nump">$ 2,403,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LeasesDetailsScheduleoffutureannualminimumpaymentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payments to be received by lessor for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919396-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290331536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments in Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems', window );"><strong>Equity Method Investments in Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivedCashDistributions', window );">received cash distributions</a></td>
<td class="nump">$ 259,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_OwnershipInterestMember', window );">Ownership Interest [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems', window );"><strong>Equity Method Investments in Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership interest, percentage</a></td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_TigressHoldingsLLCMember', window );">Tigress Holdings L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems', window );"><strong>Equity Method Investments in Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership interest, percentage</a></td>
<td class="nump">17.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_TigressHoldingsLLCMember', window );">Tigress Holdings L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems', window );"><strong>Equity Method Investments in Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivedCashDistributions', window );">received cash distributions</a></td>
<td class="nump">$ 156,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InvestmentCarryingAmount', window );">Investment carrying amount</a></td>
<td class="nump">$ 2,584,000<span></span>
</td>
<td class="nump">$ 8,156,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember', window );">Hedge Connection [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems', window );"><strong>Equity Method Investments in Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InvestmentCarryingAmount', window );">Investment carrying amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EquityMethodInvestmentsinRelatedPartiesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_InvestmentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_InvestmentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReceivedCashDistributions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReceivedCashDistributions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_OwnershipInterestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_OwnershipInterestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_TigressHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=sieb_TigressHoldingsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_TigressHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_TigressHoldingsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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<head>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292197296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments in Related Parties (Details) - Schedule of consolidated statements of operations and financial condition - Tigress Holdings [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Equity Method Investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Revenue</a></td>
<td class="nump">$ 8,432,000<span></span>
</td>
<td class="nump">$ 15,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OperatingIncomeloss', window );">Operating income (loss)</a></td>
<td class="num">(132,000)<span></span>
</td>
<td class="nump">4,800,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest', window );">Net income (loss)</a></td>
<td class="num">(132,000)<span></span>
</td>
<td class="nump">4,800,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Assets</a></td>
<td class="nump">8,169,000<span></span>
</td>
<td class="nump">10,793,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Liabilities</a></td>
<td class="nump">5,301,000<span></span>
</td>
<td class="nump">6,096,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity</a></td>
<td class="nump">$ 2,868,000<span></span>
</td>
<td class="nump">$ 4,697,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_OperatingIncomeloss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OperatingIncomeloss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after income tax of income (loss) including the portion attributable to nonredeemable noncontrolling interest. Excludes the portion attributable to redeemable noncontrolling interest recognized as temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3A<br> -Subparagraph (3)<br> -URI https://asc.fasb.org/extlink&amp;oid=122040564&amp;loc=SL6540498-122764<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15)<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEquityMethodInvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_TigressHoldingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_TigressHoldingsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290527232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments, Cost (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Aug. 18, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Oct. 18, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InvestmentsCostDetailsLineItems', window );"><strong>Investments, Cost (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Payment in cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 850,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 850,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesRestrictedStock', window );">Restricted shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">329,654<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValueOutstanding', window );">Common stock, value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,381,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockNoParValue', window );">Common stock, per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4.19<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PurchaseAnAdditionalOption', window );">Purchase an additional option approximately</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ValuationOfOpenhand', window );">Valuation of openhand</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PurchaseOfRestrictedShares', window );">Return of restricted shares (in Shares)</a></td>
<td class="nump">329,654<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfProject', window );">Loss on sale</a></td>
<td class="nump">$ 63,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Investments', window );">Investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">850,000<span></span>
</td>
<td class="nump">850,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember', window );">Series of Individually Immaterial Business Acquisitions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InvestmentsCostDetailsLineItems', window );"><strong>Investments, Cost (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired', window );">Acquired an interest, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=sieb_OpenHandMember', window );">OpenHand [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InvestmentsCostDetailsLineItems', window );"><strong>Investments, Cost (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Total consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,231,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Payment in cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 850,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets', window );">Purchase an additional option, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ValuationOfOpenhand', window );">Valuation of openhand</a></td>
<td class="nump">$ 42,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ExchangeOfOutstandingCommonStockPercentage', window );">Exchange of outstanding common stock, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfOutstandingCommonStock', window );">Percentage of outstanding common stock</a></td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Investments', window );">Investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 850,000<span></span>
</td>
<td class="nump">$ 850,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ExchangeOfOutstandingCommonStockPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ExchangeOfOutstandingCommonStockPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_InvestmentsCostDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_InvestmentsCostDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PercentageOfOutstandingCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PercentageOfOutstandingCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PurchaseAnAdditionalOption">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase an additional option.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PurchaseAnAdditionalOption</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PurchaseOfRestrictedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase of restricted shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PurchaseOfRestrictedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ValuationOfOpenhand">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Valuation of company in acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ValuationOfOpenhand</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of voting equity interests acquired at the acquisition date in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126966197&amp;loc=d3e6613-128477<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126966197&amp;loc=d3e6578-128477<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationConsiderationTransferred1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockNoParValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount per share of no-par value common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockNoParValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValueOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValueOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfProject">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains and losses included in earning resulting from the sale of a project.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfProject</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For schedules of investments sold, not yet purchased (short sales) that are categorized, each category would be expected to have a percent of net assets for the aggregated value of the investments sold short in the category.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentSoldNotYetPurchasedPercentOfNetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Investments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.1(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Investments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=126975305&amp;loc=d3e6927-128479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesRestrictedStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of restricted stock determined by relating the portion of time within a reporting period that restricted shares have been outstanding to the total time in that period. Restricted shares are subject to sales, contractual, regulatory or other restrictions that prevent or inhibit the holder from freely disposing of them before the restriction ends.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e2646-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesRestrictedStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=us-gaap_SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=sieb_OpenHandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=sieb_OpenHandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914294721168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Debt (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 30, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 22, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MortgageLoansInProcessOfForeclosureAmount', window );">Mortgage amount</a></td>
<td class="nump">$ 4,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest payable</a></td>
<td class="nump">144,000<span></span>
</td>
<td class="nump">$ 138,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_EastWestBankMember', window );">East West Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty', window );">Acquired commercial office building and associated property</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Loan term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MiamiOfficeBuildingMember', window );">Miami Office Building [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_UnusedCommitmen', window );">Unused commitment with Miami office building</a></td>
<td class="nump">$ 338,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=sieb_TermLoanMember', window );">Term Loan [Member] | East West Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDescription', window );">Term loan interest rate description</a></td>
<td class="text">The repayment schedule will utilize a 30-year amortization period, with a balloon on the remaining amount due at the end of ten years.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod', window );">Interest rate</a></td>
<td class="nump">3.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InterestRateLineOfCredit', window );">Interest rate line of credit</a></td>
<td class="nump">3.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCovenantDescription', window );">Covenants description</a></td>
<td class="text">This percentage is 5% in the first year and decreases by 1% each year thereafter, with the prepayment penalty ending after 5 years.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=sieb_LoanAndSecurityAgreementMember', window );">Loan and Security Agreement [Member] | East West Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Loan term</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDescription', window );">Term loan interest rate description</a></td>
<td class="text">Term loans made pursuant to the agreement shall bear interest at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than 3.25%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCovenantDescription', window );">Covenants description</a></td>
<td class="text">Certain other non-financial covenants include that the Company must promptly notify East West Bank of the creation or acquisition of any subsidiary that at any time owns assets with a value of $100,000 or greater.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity under term loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtTerm', window );">Repayment term</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OriginationFee', window );">Origination fee</a></td>
<td class="nump">0.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinimumNetWorthRequiredForCompliance', window );">Amount of tangible net worth minimum</a></td>
<td class="nump">$ 25,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetCapitalRatio', window );">Net capital ratio</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=sieb_MortgageWithEastWestBankMember', window );">Mortgage with East West Bancorp, Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod', window );">Interest rate</a></td>
<td class="nump">3.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPayableCurrentAndNoncurrent', window );">Interest payable</a></td>
<td class="nump">$ 143,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=sieb_MortgageWithEastWestBankMember', window );">Mortgage with East West Bancorp, Inc. [Member] | Miami Office Building [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount', window );">Initial borrowing amount</a></td>
<td class="nump">338,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_LineOfCreditMember', window );">Line of Credit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsLineItems', window );"><strong>Long-Term Debt (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount', window );">Initial borrowing amount</a></td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod', window );">Interest rate</a></td>
<td class="nump">7.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RatioOfIndebtednessToNetCapital1', window );">Debt coverage ratio</a></td>
<td class="nump">1.4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Outstanding balance on long-term debt</a></td>
<td class="nump">$ 2,700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_AcquiredCommercialOfficeBuildingAndAssociatedProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_InterestRateLineOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_InterestRateLineOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_LongTermDebtDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LongTermDebtDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetCapitalRatio">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net capital ratio.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetCapitalRatio</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_OriginationFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Origination fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OriginationFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_UnusedCommitmen">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Unused commitment with Miami office building.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_UnusedCommitmen</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCovenantDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of minimum financial levels (for example, tangible net worth and working capital) and achievement of certain financial ratios (for example, working capital ratio and debt service coverage ratio), and adherence to certain clauses which generally require or restrict certain actions (for example, entering into a debt arrangement with equal or greater seniority, and selling or discontinuing a certain business segment or material subsidiary) to be in compliance with the covenant clauses of the debt agreement. May also include a discussion of the adverse consequences that would result if the entity violates or fails to satisfy the covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCovenantDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unused borrowing capacity under the long-term financing arrangement that is available to the entity as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnusedBorrowingCapacityAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest payable on debt, including, but not limited to, trade payables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of interest rate for borrowing under credit facility. Includes, but is not limited to, terms and method for determining interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The effective interest rate during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and maturity of long-term debt, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinimumNetWorthRequiredForCompliance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of minimum net worth required for mortgage banking as defined by regulatory framework.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47304-110998<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47304-110998<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47080-110998<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47304-110998<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinimumNetWorthRequiredForCompliance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MortgageLoansInProcessOfForeclosureAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 35<br> -URI https://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL49126937-111524<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MortgageLoansInProcessOfForeclosureAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RatioOfIndebtednessToNetCapital1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indebtedness divided by net capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RatioOfIndebtednessToNetCapital1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_EastWestBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_EastWestBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MiamiOfficeBuildingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MiamiOfficeBuildingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=sieb_TermLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=sieb_TermLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sieb_EastWestBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sieb_EastWestBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=sieb_LoanAndSecurityAgreementMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=sieb_MortgageWithEastWestBankMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295443312">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Debt (Details) - Schedule of annual minimum principal payments<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MortgageWithEastWestBankMember', window );">Mortgage with East West Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems', window );"><strong>Long-Term Debt (Details) - Schedule of annual minimum principal payments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo', window );">2023</a></td>
<td class="nump">$ 75,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree', window );">2024</a></td>
<td class="nump">84,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour', window );">2025</a></td>
<td class="nump">88,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive', window );">2026</a></td>
<td class="nump">91,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive', window );">Thereafter</a></td>
<td class="nump">4,048,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td>
<td class="nump">4,386,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_LineCreditWithEastWestBankMember', window );">Line Credit with East West Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems', window );"><strong>Long-Term Debt (Details) - Schedule of annual minimum principal payments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo', window );">2023</a></td>
<td class="nump">998,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree', window );">2024</a></td>
<td class="nump">1,661,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td>
<td class="nump">$ 2,659,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_LongTermDebtDetailsScheduleofannualminimumprincipalpaymentsLineItems</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MortgageWithEastWestBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MortgageWithEastWestBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_LineCreditWithEastWestBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_LineCreditWithEastWestBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290473808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable - Related Party (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsLineItems', window );"><strong>Notes Payable - Related Party (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,000<span></span>
</td>
<td class="nump">$ 206,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember', window );">Hedge Connection [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsLineItems', window );"><strong>Notes Payable - Related Party (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_GloriaEGebbiaMember', window );">Gloria E. Gebbia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsLineItems', window );"><strong>Notes Payable - Related Party (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNotesPayable', window );">Aggregate of notes payable</a></td>
<td class="nump">$ 2,880,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_VariableInterestEntityOwnershipPercentage', window );">Ownership interest in RISE</a></td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NotesPayableRelatedPartyDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NotesPayableRelatedPartyDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term notes payable classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNotesPayable</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=SL6759159-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableInterestEntityOwnershipPercentage</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=sieb_HedgeConnectionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_GloriaEGebbiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_GloriaEGebbiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292200800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable - Related Party (Details) - Schedule of Notes Payable<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems', window );"><strong>Notes Payable - Related Party (Details) - Schedule of Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Notes payable - related party</a></td>
<td class="nump">$ 7,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Unpaid Principal Amount</a></td>
<td class="nump">$ 7,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=sieb_FourPercentageDueDecemberThirtyTwentyTwoMember', window );">4.00% due December 30, 2022 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems', window );"><strong>Notes Payable - Related Party (Details) - Schedule of Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIssuanceDate1', window );">Issuance Date</a></td>
<td class="text">Dec. 30,  2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Notes payable - related party</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Unpaid Principal Amount</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=sieb_FourPercentageDueJune302022Member', window );">4.00% due June 30, 2022 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems', window );"><strong>Notes Payable - Related Party (Details) - Schedule of Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIssuanceDate1', window );">Issuance Date</a></td>
<td class="text">Dec. 31,  2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Notes payable - related party</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Unpaid Principal Amount</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember', window );">4.00% due November 30, 2022 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems', window );"><strong>Notes Payable - Related Party (Details) - Schedule of Notes Payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIssuanceDate1', window );">Issuance Date</a></td>
<td class="text">Nov. 30,  2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Notes payable - related party</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Unpaid Principal Amount</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">On March 31, 2022, $2,880,000 in aggregate of notes payable to Gloria E. Gebbia was exchanged for 24% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#8217;s calculation of net capital and the capital requirements under FINRA and SEC regulations. <span style="font-size:10pt; ">On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.</span></td>
</tr>
</table></td></tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NotesPayableRelatedPartyDetailsScheduleofNotesPayableLineItems</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date the debt instrument was issued, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=sieb_FourPercentageDueNovemberSecondTwoThousandsTwentyTwoMember</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290434848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Contract Incentive (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="nump">$ 3,000,000<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NumberOfAnnualCredits', window );">Annual credits</a></td>
<td class="nump">4<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="nump">$ 100,000<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
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<td class="text">The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#8220;Clearing fees, including execution costs&#8221; on the statements of operations. The amendment also provides for an early termination fee if the Company chooses to end its agreement before the end of the contract term.<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="nump">$ 850,000<span></span>
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<td class="nump">$ 354,000<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_NationalFinancialServicesLLCMember', window );">National Financial Services LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentiveDetailsLineItems', window );"><strong>Deferred Contract Incentive (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDevelopment', window );">Business development credit</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredContractIncentive', window );">Deferred contract incentive</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="nump">$ 2,700,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_AnnualCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Annual Credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_AnnualCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_BusinessDevelopmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Development Description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_BusinessDevelopmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ContraExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contra expense during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ContraExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredContractIncentive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deferred contract incentive.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredContractIncentive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredContractIncentiveDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredContractIncentiveDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NumberOfAnnualCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the number of annual credits</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NumberOfAnnualCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDevelopment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(6))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDevelopment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_NationalFinancialServicesLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_NationalFinancialServicesLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292119792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Transactions and Proprietary Trading (Details)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsAndProprietaryTradingAbstract', window );"><strong>Principal Transactions And Proprietary Trading Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnEnergyContracts', window );">Unrealized loss</a></td>
<td class="nump">$ 3.9<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PrincipalTransactionsAndProprietaryTradingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PrincipalTransactionsAndProprietaryTradingAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnEnergyContracts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of open agreements to purchase or sell energy at some future point, held at each balance sheet date, that was included in earnings for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnEnergyContracts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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</TEXT>
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<DOCUMENT>
<TYPE>XML
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<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295637008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Transactions and Proprietary Trading (Details) - Schedule of principal transactions and proprietary trading - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PrincipalTransactionsAndProprietaryTradingAbstract0', window );"><strong>Principal transactions and proprietary trading</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrincipalInvestmentGainsLosses', window );">Realized and unrealized gain on primarily riskless principal transactions</a></td>
<td class="nump">$ 7,643,000<span></span>
</td>
<td class="nump">$ 15,675,000<span></span>
</td>
<td class="num">$ (8,032,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities', window );">Unrealized loss on portfolio of U.S. government securities</a></td>
<td class="num">(3,900,000)<span></span>
</td>
<td class="num">(28,000)<span></span>
</td>
<td class="num">(3,872,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrincipalTransactionsRevenue', window );">Total Principal transactions and proprietary trading</a></td>
<td class="nump">$ 3,743,000<span></span>
</td>
<td class="nump">$ 15,647,000<span></span>
</td>
<td class="num">$ (11,904,000)<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PrincipalTransactionsAndProprietaryTradingAbstract0</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Unrealized loss on portfolio of U.S. government securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_UnrealizedLossOnPortfolioOfUSGovernmentSecurities</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrincipalInvestmentGainsLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss), from the firm's direct investment activity, conducted separately from customer trading activities, and includes, but is not limited to, investments in private equity, alternative investment products, real estate, and exchanges and memberships.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.2,3)<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.13(g),(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrincipalInvestmentGainsLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrincipalTransactionsRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss) resulting from the difference between acquisition price and selling price or fair value of trading assets and trading liabilities, and from the firm's direct investment activity, conducted separately from customer trading activities, including, but not limited to, investments in private equity, alternative investment products, real estate, and exchanges and memberships.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42567-110969<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrincipalTransactionsRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R76.htm
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298096384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Soft Dollar Arrangement (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SoftDollarArrangementDetailsLineItems', window );"><strong>Soft Dollar Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherExpenses', window );">Client expenses</a></td>
<td class="nump">$ 8,000<span></span>
</td>
<td class="nump">$ 625,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_SoftDollarArrangementDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SoftDollarArrangementDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4,6)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914298169184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Referral Fees (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReferralFeesAbstract', window );"><strong>Referral Fees [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Expenses</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,213,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReferralFeesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReferralFeesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295967504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationDeductions', window );">Statutory income tax rate</a></td>
<td class="nump">21.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardValuationAllowance', window );">Valuation allowance</a></td>
<td class="nump">$ 92,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,400,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration', window );">Expires varying amounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards', window );">Carried forward</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,800,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfFutureTaxableIncome', window );">Percentage of future taxable income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease', window );">Uncertain tax position</a></td>
<td class="nump">127,000<span></span>
</td>
<td class="nump">$ 27,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfFutureTaxableIncome', window );">Percentage of future taxable income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease', window );">Uncertain tax position</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="nump">$ 27,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_USFederalMember', window );">U.S. Federal [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,200,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_IncomeTaxesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_IncomeTaxesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PercentageOfFutureTaxableIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of future taxable income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PercentageOfFutureTaxableIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible tax carryforwards, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOtherTaxCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationDeductions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operations attributable to deduction. Includes, but is not limited to, dividend deduction, deduction for dividend paid to employee stock ownership plan (ESOP), Medicare prescription drug benefit subsidy deduction, and other deductions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationDeductions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxCreditCarryforwardValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from tax credit carryforwards for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxCreditCarryforwardValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in unrecognized tax benefits attributable to uncertain tax positions taken in tax returns.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_USFederalMember</td>
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<td></td>
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<td>na</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290683152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of (benefit from) income taxes - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CurrentAbstract', window );"><strong>Current</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Federal</a></td>
<td class="num">$ (749,000)<span></span>
</td>
<td class="nump">$ 1,084,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State and local</a></td>
<td class="nump">104,000<span></span>
</td>
<td class="nump">114,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total Current</a></td>
<td class="num">(645,000)<span></span>
</td>
<td class="nump">1,198,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredAbstract', window );"><strong>Deferred</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="num">(305,000)<span></span>
</td>
<td class="nump">96,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State and local</a></td>
<td class="num">(350,000)<span></span>
</td>
<td class="nump">427,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Total Deferred</a></td>
<td class="num">(655,000)<span></span>
</td>
<td class="nump">523,000<span></span>
</td>
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<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Provision for (benefit from) income taxes</a></td>
<td class="num">$ (1,300,000)<span></span>
</td>
<td class="nump">$ 1,721,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CurrentAbstract">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914289854272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of U.S. federal statutory income tax rate<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems', window );"><strong>Schedule of U.S. federal statutory income tax rate [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate', window );">Federal statutory income tax rate</a></td>
<td class="nump">21.00%<span></span>
</td>
<td class="nump">21.00%<span></span>
</td>
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<tr class="re">
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<td class="nump">6.50%<span></span>
</td>
<td class="num">(4.10%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther', window );">Non-deductible fines and penalties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">0.80%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost', window );">Share based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential', window );">Permanent differences</a></td>
<td class="num">(6.10%)<span></span>
</td>
<td class="nump">0.80%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes', window );">State and local taxes, net of federal benefit</a></td>
<td class="nump">9.40%<span></span>
</td>
<td class="nump">5.60%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
<td class="nump">2.00%<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments', window );">Other</a></td>
<td class="num">(2.50%)<span></span>
</td>
<td class="num">(0.40%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations', window );">Effective tax rate</a></td>
<td class="nump">30.30%<span></span>
</td>
<td class="nump">25.50%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_IncomeTaxesDetailsScheduleofUSfederalstatutoryincometaxrateLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of domestic federal statutory tax rate applicable to pretax income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to statutory income tax expense (benefit) outside of the country of domicile.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to amortization.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914292049472">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Deferred Tax Assets Liabilities - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic', window );">Net operating losses</a></td>
<td class="nump">$ 5,023,000<span></span>
</td>
<td class="nump">$ 5,437,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_DeferredTaxAssetsLeaseLiabilities', window );">Lease liabilities</a></td>
<td class="nump">648,000<span></span>
</td>
<td class="nump">749,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsInvestments', window );">Investment in Tigress</a></td>
<td class="nump">775,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries', window );">Investment in RISE</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">140,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences', window );">Accrued compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">62,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOther', window );">Other</a></td>
<td class="nump">45,000<span></span>
</td>
<td class="nump">13,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Subtotal</a></td>
<td class="nump">6,501,000<span></span>
</td>
<td class="nump">6,401,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Less: valuation allowance</a></td>
<td class="num">(978,000)<span></span>
</td>
<td class="num">(1,070,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Total Deferred tax assets</a></td>
<td class="nump">5,523,000<span></span>
</td>
<td class="nump">5,331,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment', window );">Fixed assets</a></td>
<td class="num">(1,126,000)<span></span>
</td>
<td class="num">(892,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(145,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxLiabilities', window );">Total Deferred tax liabilities</a></td>
<td class="num">(1,126,000)<span></span>
</td>
<td class="num">(1,037,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Net Deferred tax assets</a></td>
<td class="nump">$ 4,397,000<span></span>
</td>
<td class="nump">$ 4,294,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredTaxAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredTaxAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_DeferredTaxAssetsLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from lease liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_DeferredTaxAssetsLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(26)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(15)(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(26)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the entity's investment in its wholly-owned subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investments (excludes investments in subsidiaries and equity method investments).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from compensated absences (includes, but not limited to, sick and personal days).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains in other comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295456224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of beginning and ending amount of unrecognized tax benefits - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract', window );"><strong>Schedule Of Beginning And Ending Amount Of Unrecognized Tax Benefits Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Balance as of beginning</a></td>
<td class="nump">$ 2,418,000<span></span>
</td>
<td class="nump">$ 1,105,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions', window );">Additions for tax positions taken during current year</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,315,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions', window );">Additions for tax positions taken during prior year</a></td>
<td class="nump">12,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions', window );">Reductions for tax positions taken during prior years</a></td>
<td class="num">(834,000)<span></span>
</td>
<td class="num">(2,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities', window );">Settlements</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations', window );">Expirations of statutes of limitations</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Balance as of ending</a></td>
<td class="nump">$ 1,596,000<span></span>
</td>
<td class="nump">$ 2,418,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ScheduleOfBeginningAndEndingAmountOfUnrecognizedTaxBenefitsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrecognized tax benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10B<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=SL37586934-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in unrecognized tax benefits resulting from settlements with taxing authorities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914296213456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Requirements (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jan. 03, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CapitalRequirementsDetailsLineItems', window );"><strong>Capital Requirements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_NetCapitalInExcessOfFivePercentOfDebitItems', window );">Net capital shall not be less than lower</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CapitalRequirementsDetailsLineItems', window );"><strong>Capital Requirements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfAggregateDebitBalanceToNetCapital', window );">Percentage of aggregate debit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44.49%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MSCOMember', window );">MSCO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CapitalRequirementsDetailsLineItems', window );"><strong>Capital Requirements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfAggregateDebitBalanceToNetCapital', window );">Percentage of aggregate debit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34.90%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_NetCapital', window );">Net capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,600,000<span></span>
</td>
<td class="nump">$ 36,400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetCapitalInExcessOfMinimumRequirement', window );">In excess of required net capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29,200,000<span></span>
</td>
<td class="nump">34,300,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetCapitalInExcessOfItsMinimumRequirement', window );">Required in net capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1', window );">Net capital required</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CashAndSecuritiesDeposits', window );">Cash and securities deposits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">276,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">135,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SecuritiesWithFairValue', window );">Securities with fair value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">141,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CashDepositsInExcessOfMinimumRequirement', window );">Cash deposits in excess of minimum requirement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MinimumCashDepositsRequired', window );">Deposit requirement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 264,300,000<span></span>
</td>
<td class="nump">294,900,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CashDeposit', window );">Cash deposits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">326,800,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_SpecialReserveAccounts', window );">Special reserve accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,900,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ExcessOfDepositRequirement', window );">Excess of deposit requirement</a></td>
<td class="nump">$ 1,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MSCOMember', window );">MSCO [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CapitalRequirementsDetailsLineItems', window );"><strong>Capital Requirements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_PercentageOfAggregateDebitBalanceToNetCapital', window );">Percentage of aggregate debit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_RiseMember', window );">RISE [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CapitalRequirementsDetailsLineItems', window );"><strong>Capital Requirements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NetCapitalRequirement', window );">Net capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="nump">1,700,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_InExcessOfMinimumRequirement', window );">In excess of required</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">900,000<span></span>
</td>
<td class="nump">1,400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MinimumRequirement', window );">Minimum requirement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CapitalRequirementsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CapitalRequirementsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CashAndSecuritiesDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and securities deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CashAndSecuritiesDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CashDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash deposits mean adding money to your bank account.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CashDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CashDepositsInExcessOfMinimumRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash deposits in excess of minimum requirement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CashDepositsInExcessOfMinimumRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ExcessOfDepositRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of deposit requirement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ExcessOfDepositRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_InExcessOfMinimumRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The excess requirement of net capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_InExcessOfMinimumRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_MinimumCashDepositsRequired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum cash deposits required.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_MinimumCashDepositsRequired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_MinimumRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of minimum requirement of capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_MinimumRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetCapitalInExcessOfItsMinimumRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net capital in excess of its minimum requirement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetCapitalInExcessOfItsMinimumRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetCapitalInExcessOfMinimumRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net capital in excess of minimum requirement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetCapitalInExcessOfMinimumRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NetCapitalRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of net capital</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NetCapitalRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_PercentageOfAggregateDebitBalanceToNetCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of aggregate debit balance to net capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_PercentageOfAggregateDebitBalanceToNetCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_SecuritiesWithFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of securities with fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SecuritiesWithFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_SpecialReserveAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_SpecialReserveAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum amount of net capital required to be maintained by broker-dealer subsidiary to engage in security transaction, calculated under Aggregate Indebtedness Standard.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MinimumNetCapitalRequiredForBrokerDealerSubsidiary1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_NetCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net capital of broker-dealer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_NetCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_NetCapitalInExcessOfFivePercentOfDebitItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net capital calculated under Alternative Standard in excess of 5 percent of debit items.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Rule 15c3-1<br> -Number 240<br> -Section 15c3-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_NetCapitalInExcessOfFivePercentOfDebitItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631418-115840<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 45<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=118262064&amp;loc=SL116631419-115840<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MSCOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MSCOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_RiseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_RiseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914295964208">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments With Off-Balance Sheet Risk (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Financial Instruments With Off-Balance Sheet Risk [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_MarginLoansExtended', window );">Margin loans extended</a></td>
<td class="nump">$ 365.4<span></span>
</td>
<td class="nump">$ 581.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ReceivablesFromCustomers1', window );">Receivables from customers</a></td>
<td class="nump">$ 52.1<span></span>
</td>
<td class="nump">$ 84.2<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_MarginLoansExtended">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Margin loans extended.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_MarginLoansExtended</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ReceivablesFromCustomers1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ReceivablesFromCustomers1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureTextBlockSupplementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureTextBlockSupplementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290354608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments, Contingencies and Other (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 27, 2022</div></th>
<th class="th"><div>May 23, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems', window );"><strong>Commitments, Contingencies and Other (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_HealthClaimReinsuranceLimitPerEmployee', window );">Health claim reinsurance limit per employee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 65,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_ExpenseForSelfInsuranceClaims', window );">Expense for self-insurance claims</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,529,000<span></span>
</td>
<td class="nump">$ 1,405,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualCarryingValueCurrent', window );">Accrual for self-insurance claims</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems', window );"><strong>Commitments, Contingencies and Other (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet', window );">Increased line of credit principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems', window );"><strong>Commitments, Contingencies and Other (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet', window );">Increased line of credit principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_AgreementAxis=sieb_SalesAgreementMember', window );">Sales Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems', window );"><strong>Commitments, Contingencies and Other (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Common stock aggregate offering price</a></td>
<td class="nump">$ 9,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommissionRateOfAggregateGrossProceed', window );">Commission rate of aggregate gross proceed</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LegalFees', window );">Legal and audit fees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=sieb_BMOHarrisBankMember', window );">BMO Harris [Member] | MSCO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems', window );"><strong>Commitments, Contingencies and Other (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Line of credit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000,000<span></span>
</td>
<td class="nump">15,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="nump">$ 17,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CommissionRateOfAggregateGrossProceed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission rate of aggregate gross proceed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CommissionRateOfAggregateGrossProceed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CommitmentsContingenciesandOtherDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CommitmentsContingenciesandOtherDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_ExpenseForSelfInsuranceClaims">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expense for self-insurance claims.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_ExpenseForSelfInsuranceClaims</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_HealthClaimReinsuranceLimitPerEmployee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Health claim reinsurance limit per employee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_HealthClaimReinsuranceLimitPerEmployee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6036836-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69F<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495745-112612<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69E<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495743-112612<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LegalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LegalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) of the credit facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityIncreaseDecreaseForPeriodNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualCarryingValueCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loss contingency liability expected to be resolved within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyAccrualCarryingValueCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_AgreementAxis=sieb_SalesAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_AgreementAxis=sieb_SalesAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=sieb_BMOHarrisBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=sieb_BMOHarrisBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_MSCOMember</td>
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<DOCUMENT>
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<SEQUENCE>96
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914299101712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember', window );">Prior to August 1, 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems', window );"><strong>Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees', window );">Early Termination Fee</a></td>
<td class="nump">$ 7,250,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyFourMember', window );">Prior to August 1, 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems', window );"><strong>Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees', window );">Early Termination Fee</a></td>
<td class="nump">4,500,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember', window );">Prior to August 1, 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems', window );"><strong>Commitments, Contingencies and Other (Details) - Schedule of Early Termination Fee Upon Occurrence Pursuant [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees', window );">Early Termination Fee</a></td>
<td class="nump">$ 3,250,000<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CommitmentsContingenciesandOtherDetailsScheduleofEarlyTerminationFeeUponOccurrencePursuantLineItems</td>
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<td>xbrli:stringItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of early contract termination fees included in liabilities subject to compromise.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=d3e56015-112765<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesSubjectToCompromiseEarlyContractTerminationFees</td>
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<td>xbrli:monetaryItemType</td>
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<td>credit</td>
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<td>instant</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyThreeMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyFourMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=sieb_PriorToAugustOneTwentyThousandsTwentyFiveMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914301577728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plans (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EmployeeBenefitPlansDetailsLineItems', window );"><strong>Employee Benefit Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance', window );">Shares reserved</a></td>
<td class="nump">3,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Shares issued</a></td>
<td class="nump">296,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EmployeeBenefitPlansShareRemained', window );">Shares remained</a></td>
<td class="nump">2,704,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased', window );">Weighted average price to employees (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 1.56<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense', window );">Stock compensation expense (in Dollars) | $</a></td>
<td class="nump">$ 461,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember', window );">Restricted Stock Units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_EmployeeBenefitPlansDetailsLineItems', window );"><strong>Employee Benefit Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Shares granted</a></td>
<td class="nump">296,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EmployeeBenefitPlansDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EmployeeBenefitPlansDetailsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_EmployeeBenefitPlansShareRemained">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of employee benefit plans shares remained.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_EmployeeBenefitPlansShareRemained</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate number of common shares reserved for future issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockCapitalSharesReservedForFutureIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of plan compensation cost recognized during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 40<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=109244661&amp;loc=d3e17540-113929<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeStockOwnershipPlanESOPCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average purchase price of capital shares purchased through an employee stock ownership plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of non-option equity instruments granted to participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139914290308800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Disclosures (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RelatedPartyDisclosuresDetailsLineItems', window );"><strong>Related Party Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyCosts', window );">Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_CompensationAggregateAmount', window );">Compensation aggregate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,427,000<span></span>
</td>
<td class="nump">1,179,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_PWMember', window );">PW [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RelatedPartyDisclosuresDetailsLineItems', window );"><strong>Related Party Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Related party revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">129,000<span></span>
</td>
<td class="nump">70,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_GloriaEGebbiaMember', window );">Gloria E. Gebbia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RelatedPartyDisclosuresDetailsLineItems', window );"><strong>Related Party Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_NotesPayableAmount', window );">Notes payable</a></td>
<td class="nump">$ 2,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_OutstandingAndIssuedMembershipInterestRates', window );">Outstanding and issued membership interests rate</a></td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sieb_GebbiaSullivanCountyLandTrustMember', window );">Gebbia Sullivan County Land Trust [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sieb_RelatedPartyDisclosuresDetailsLineItems', window );"><strong>Related Party Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRent', window );">Office rent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_CompensationAggregateAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_CompensationAggregateAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_NotesPayableAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_NotesPayableAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_OutstandingAndIssuedMembershipInterestRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding and issued membership interests rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_OutstandingAndIssuedMembershipInterestRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sieb_RelatedPartyDisclosuresDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sieb_RelatedPartyDisclosuresDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sieb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments to lessor's for use of assets under operating leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;1. Organization&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Overview&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Siebert Financial Corp., a New York corporation, incorporated in 1934, is a holding company that conducts the following lines of business through its wholly-owned and majority-owned subsidiaries:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:11pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;Muriel Siebert &amp;amp; Co., Inc. (&#x201c;MSCO&#x201d;) provides retail brokerage services. MSCO is a Delaware corporation and broker-dealer registered with the SEC under the Exchange Act and the Commodity Exchange Act of 1936, and member of FINRA, NYSE, SIPC, Euroclear, and NFA.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;Siebert AdvisorNXT, Inc. (&#x201c;SNXT&#x201d;) provides investment advisory services. SNXT is a New York corporation registered with the SEC as an RIA under the Investment Advisers Act of 1940.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;Park Wilshire Companies, Inc. (&#x201c;PW&#x201d;) provides insurance services. PW is a Texas corporation and licensed insurance agency.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;Siebert Technologies, LLC (&#x201c;STCH&#x201d;) provides technology development. STCH is a Nevada limited liability company.&lt;span style="font-size:10pt; "&gt;&#x200b;&#x200b;&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; padding-left:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;RISE Financial Services, LLC (&#x201c;RISE&#x201d;) is a Delaware limited liability company and a broker-dealer registered with the SEC and NFA.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:15pt; text-align:left; text-indent:18pt; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2022;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:-14.5pt; margin-bottom:0pt; "&gt;StockCross Digital Solutions, Ltd. (&#x201c;STXD&#x201d;) is an inactive subsidiary headquartered in Bermuda.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For purposes of this Annual Report on Form 10-K, the terms &#x201c;Siebert,&#x201d; &#x201c;Company,&#x201d; &#x201c;we,&#x201d; &#x201c;us,&#x201d; and &#x201c;our&#x201d; refer to Siebert Financial Corp., MSCO, SNXT, PW, STCH, RISE, and STXD collectively, unless the context otherwise requires.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company is headquartered in New York, NY, with primary operations in New Jersey, Florida, and California. The Company has 12 branch offices throughout the U.S. and clients around the world. The Company&#x2019;s SEC filings are available through the Company&#x2019;s website at www.siebert.com, where investors can obtain copies of the Company&#x2019;s public filings free of charge. The Company&#x2019;s common stock, par value $.01 per share, trades on the Nasdaq Capital Market under the symbol &#x201c;SIEB.&#x201d;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company primarily operates in the securities brokerage and asset management industry and has no other reportable segments. All of the Company's revenues for the years ended December 31, 2022 and 2021 were derived from its operations in the U.S.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, the Company is comprised of a single operating segment based on the factors related to management&#x2019;s decision-making framework as well as management evaluating performance and allocating resources based on assessments of the Company from a consolidated perspective.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
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    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2. Summary of Significant Accounting Policies&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The accompanying consolidated financial statements are prepared on the accrual basis of accounting in conformity with U.S. GAAP as established by the FASB to ensure consistent reporting of financial condition. The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. The U.S. dollar is the functional currency of the Company and numbers are rounded for presentation purposes.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s investments in non-majority-owned partnerships and affiliates are accounted for using the equity method until such time that they become wholly or majority-owned. Earnings attributable to noncontrolling interests are recorded on the statements of operations relating to wholly or majority-owned subsidiaries with the appropriate noncontrolling interest that represents the portion of equity not related to the Company&#x2019;s ownership interest recorded on the statements of financial condition in each period.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Principles of Consolidation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned consolidated subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. For the period of March 31, 2022 to October 18, 2022, the Company determined that RISE was a VIE for which the Company was the primary beneficiary. As discussed in more detail in Note 4 &#x2013; RISE, as of October 18, 2022, the Company&#x2019;s ownership in RISE increased to 68% and therefore the Company continues to consolidate RISE under the voting interest model (&#x201c;VOE model&#x201d;).&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For consolidated subsidiaries that are not wholly-owned, the third-party holdings of equity interests are referred to as noncontrolling interests. The net income or loss attributable to noncontrolling interests for such subsidiaries is presented as net income or loss attributable to noncontrolling interests in the statements of operations. The portion of total equity that is attributable to noncontrolling interests for such subsidiaries is presented as noncontrolling interests in the statements of financial condition.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For investments in entities in which the Company does not have a controlling financial interest but has significant influence over its operating and financial decisions, the Company applies the equity method of accounting with net income and losses recorded in earnings of equity method investment in related parties.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Variable Interest Entities&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates whether an entity is a VIE and determines if the primary beneficiary status is appropriate on a quarterly basis. The Company consolidates a VIE for which it is the primary beneficiary. When assessing the determination of the primary beneficiary, the Company considers all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. If the Company determines that it is the primary beneficiary, the Company will consolidate the entity under the VIE model.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Segment Information&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company operates and reports financial information in one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. All the Company&#x2019;s revenues and substantially all of the Company&#x2019;s assets are attributed to or located in the United States.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. &lt;span style="font-size:10pt; "&gt;Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;These estimates relate primarily to revenue and expenses in the normal course of business as to which the Company receives no confirmations, invoices, or other documentation at the time the books are closed. The Company uses its best judgment, based on knowledge of these revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. Actual results could differ from those estimates. The Company is not aware of any material differences between the estimates used in closing the Company&#x2019;s books for the last five years and the actual amounts of revenue and expenses incurred when the Company subsequently receives the actual confirmations, invoices, or other documentation.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Estimates are used in the allowance for credit losses, valuation of certain investments, depreciation, income taxes, and the contingent liabilities related to legal and healthcare expenses. The Company also estimates the valuation allowance for its deferred tax assets based on the more likely than not criteria. The Company believes that its estimates are reasonable.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Fair Value&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 3 - Unobservable inputs for the asset or liability.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#x2019;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;A description of the valuation techniques applied to the Company&#x2019;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. If the spread data does not reference the issuer, then data that references a comparable issuer is used. When position-specific external price data is not observable, fair value is determined based on either benchmarking to similar instruments or cash flow models with yield curves, bond, or single-name credit default swap spreads and recovery rates as significant inputs. Corporate bonds are generally categorized in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Equity securities: Equity securities are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#x2019; assumptions are utilized for valuation.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Municipal securities: Municipal securities are valued using recently executed transactions, market price quotations (when observable), bond spreads from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. Municipal securities are generally categorized in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Unit investment trusts (&#x201c;UITs&#x201d;): Units of UITs are carried at redemption value, which represents fair value. Units of UITs are categorized as level 2.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Options: Options are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#x2019; assumptions are utilized for valuation.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Cash and cash equivalents are all cash balances that are unrestricted. The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days that are not held for sale in the ordinary course of business. As of December 31, 2022 and 2021, the Company did not hold any cash equivalents.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022 and 2021, the Company maintained its cash balances at various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation (&#x201c;FDIC&#x201d;) up to $250,000 per institution. The Company is subject to credit risk to the extent that the financial institution with which it conducts business is unable to fulfill its contractual obligations and deposits exceed FDIC limits. At certain times, cash balances may exceed FDIC insured limits.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Cash and Securities Segregated For Regulatory Purposes&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO is subject to Exchange Act Rule 15c3-3, referred to as the &#x201c;Customer Protection Rule,&#x201d; which requires segregation of funds in a special reserve account for the exclusive benefit of customers.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, the Company had approximately $135.2 million in cash deposits in special reserve accounts and $141.0 million in securities segregated for regulatory purposes. As of December 31, 2021, the Company did not have any securities segregated for regulatory purposes.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Receivables From and Payables To Customers&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and payables to customers include amounts due and owed on cash and margin transactions. Receivables from customers include margin loans to securities brokerage clients and other trading receivables. Margin loans are collateralized by customer securities and are carried at the amount receivable, net of an allowance for credit losses. Collateral is required to be maintained at specified minimum levels at all times. The Company monitors margin levels and requires customers to provide additional collateral, or reduce margin positions, to meet minimum collateral requirements if the fair value of the collateral changes. The Company expects the borrowers will continually replenish the collateral as necessary because the Company subjects the borrowers to an internal qualification process to align investing objectives and risk tolerance in addition to monitoring customer activity.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company elected the practical expedient for FASB ASC Topic 326 &#x2013; &#x201c;Financial Instruments &#x2013; Credit Losses&#x201d; (&#x201c;Topic 326&#x201d;) which permits it to compare the amortized cost basis of the loaned amount with the fair value of collateral received at the reporting date to measure the estimate of expected credit losses. The Company had no expectation of credit losses for its receivables from customers as of December 31, 2022 and 2021. Securities beneficially owned by customers, including those that collateralize margin or other similar transactions, are not reflected in the statements of financial condition.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and payables to broker-dealers and clearing organizations includes amounts receivables from or payables to MSCO and RISE clearing broker-dealers, fail-to-deliver and fail-to-receive items, and amounts receivable for unsettled regular-way transactions. Deposits with broker-dealers and clearing organizations include amounts held on deposit with broker-dealers and clearing organizations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Amounts payables to broker-dealers and clearing organizations are offset against corresponding amounts receivables from broker-dealers and clearing organizations. Receivables from these broker-dealers and clearing organizations are subject to clearing agreements and include the net receivable from net monthly revenues as well as cash on deposit.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO customer transactions for the years ended December 31, 2022 and 2021 were both self-cleared and cleared on a fully disclosed basis through NFS. RISE customer transactions for the years ended December 31, 2022 and 2021 were cleared on fully disclosed basis through GSCO and Pershing.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company signed a four-year renewal with NFS commencing August 1, 2021 and ending on July 31, 2025, and NFS&#x2019;s fees are offset against the Company&#x2019;s revenues on a monthly basis. All other broker-dealer and clearing organization relationships operate on a month-to-month basis.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and deposits with broker-dealers and clearing organizations are in scope of the amended guidance for Topic 326. The Company continually reviews the credit quality of its counterparties and historically has not experienced a default. Further, management reassessed the risk characteristics of its receivables and applied the collateral maintenance practical expedient for the secured receivables in line with the CECL guidance. As a result, the Company had no expectation of credit losses for these arrangements as of December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Current Expected Credit Losses&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company follows Topic 326 which applies to financial assets measured at amortized cost, held-to-maturity debt securities and off-balance sheet credit exposures. For on-balance sheet assets, an allowance must be recognized at the origination or purchase of in-scope assets and represents the expected credit losses over the contractual life of those assets. Expected credit losses on off-balance sheet credit exposures must be estimated over the contractual period the Company is exposed to credit risk as a result of a present obligation to extend credit. The impact to the periods presented is not material since the Company&#x2019;s in-scope assets are primarily subject to collateral maintenance provisions for which the Company elected to apply the practical expedient of reporting the difference between the fair value of the collateral and the amortized cost for the in-scope assets as the allowance for current expected credit losses.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Securities Borrowed and Securities Loaned&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Securities borrowed transactions are recorded at the amount of cash collateral delivered to the counterparty. Securities loaned are recorded at the amount of cash collateral received. For securities borrowed and loaned, the Company monitors the market value of the securities and obtains or refunds collateral as necessary.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company can elect to use an approach to measure the allowance for credit losses using the fair value of collateral where the borrower is required to, and reasonably expected to, continually adjust and replenish the amount of collateral securing the instrument to reflect changes in the fair value of such collateral. The Company has elected to use this approach for its allowance for credit losses on securities borrowed. As a result of this election, and the fully collateralized nature of these arrangements, the Company had no expectation of credit losses on its securities borrowed balances as of December 31, 2022 and 2021.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Securities Owned and Securities Sold, Not Yet Purchased at Fair Value&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Securities owned, at fair value represent marketable securities owned by the Company at trade-date valuation. Securities sold, not yet purchased, at fair value represent marketable securities sold by the Company prior to purchase at trade-date valuation.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Property, Office Facilities, and Equipment, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Property, office facilities, and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation for equipment is calculated using the straight-line method over the estimated useful lives of the assets, generally not exceeding four years. Office facilities are amortized over the shorter of their estimated useful life or the remaining lease term unless the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, in which case the lessee will amortize over the estimated useful life of the office facilities. Depreciation for property is calculated using the straight-line-method over the estimated useful life of the property, not exceeding forty years.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Software, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company capitalizes certain costs for software such as website and other internal technology development and amortizes them over their useful life, generally not exceeding three years. Depending on the terms of the contract, the Company either records costs from software hosting arrangements as prepaid assets and amortizes them over the contract term, or the costs are expensed as incurred.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into certain software hosting arrangements where the associated professional development services work is capitalized and then amortized over the term of the contract.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Other software costs such as routine maintenance and various data services are expensed as incurred.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Leases&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company reviews all relevant contracts to determine if the contract contains a lease at its inception date. A contract contains a lease if the contract conveys the right to control the use of an underlying asset for a period of time in exchange for consideration. If the Company determines that a contract contains a lease, it recognizes, in the statements of financial condition, a lease liability and a corresponding right-of-use asset on the commencement date of the lease. The lease liability is initially measured at the present value of the future lease payments over the lease term using the rate implicit in the lease or, if not readily determinable, the Company&#x2019;s secured incremental borrowing rate. An operating lease right-of-use asset is initially measured at the value of the lease liability minus any lease incentives and initial direct costs incurred plus any prepaid rent.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s leases are classified as operating leases and consist of real estate leases for office space, data centers and other facilities. Each lease liability is measured using the Company&#x2019;s secured incremental borrowing rate, which is based on an internally developed rate based on the Company&#x2019;s size, growth, risk profile and a duration similar to the lease term. The Company&#x2019;s leases have remaining terms of approximately 1 to 4.5 years as of December 31, 2022. The Company does not include renewal options as the renewal options are not reasonably certain to be exercised; however, the Company continues to monitor the lease renewal options. The Company&#x2019;s operating leases contain both lease components and non-lease components. Non-lease components are distinct elements of a contract that are not related to securing the use of the underlying assets, such as common area maintenance and other management costs. The Company has elected the practical expedient to not separate lease and non-lease components, and as such, the variable lease cost primarily represents variable payments such as common area maintenance and utilities which are usually determined by the leased square footage in proportion to the overall office building.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Operating lease expense is recognized on a straight-line basis over the lease term and is included in line item &#x201c;Rent and occupancy&#x201d; in the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Equity Method Investments&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Investments in which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method of accounting and are included in the line item &#x201c;Equity method investment in related party&#x201d; in the statements of financial condition. Under this method of accounting, the Company&#x2019;s share of the net income or loss of the investee is presented before the income before provision for income taxes on the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates its equity method investments whenever events or changes in circumstance indicate that the carrying amounts of such investments may be impaired. If the impairment is determined to be other-than-temporary, the Company will recognize an impairment loss equal to the difference between the expected realizable value and the carrying value of the investment.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Investments, Cost&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company measures equity investments (other than equity method investments, controlling financial interests that result in consolidation of the investee and certain other investments) at fair value and recognizes any changes in fair value in net income.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Pursuant to ASU 2020-01, the Company has made an accounting policy election to measure equity securities without readily determinable fair value at cost, less any impairment, adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Intangible Assets, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Certain identifiable intangible assets the Company acquires such as customer relationships and trade names are amortized over their estimated useful lives on a straight-line basis. Amortization expense associated with such intangible assets is included in the line item &#x201c;Depreciation and amortization&#x201d; on the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates intangible assets for impairment on an annual basis or when events or changes indicate the carrying value may not be recoverable. The Company also evaluates the remaining useful lives of intangible assets on an annual basis or when events or changes warrants the remaining period of amortization to be revised.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;During the year ended December 31, 2021, the Company concluded that the intangible assets acquired from the acquisition of RISE were fully impaired. For the years ended December 31, 2022 and 2021, impairment loss related to intangible assets of $0 and $699,000 was recorded in the statements of operations, respectively.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired. Goodwill is not subject to amortization but rather is evaluated for impairment annually, or more frequently if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of the reporting unit below its carrying value, including goodwill. Goodwill may be evaluated for impairment by performing a qualitative assessment. This qualitative assessment considers various financial, macroeconomic, industry, and reporting unit specific qualitative factors. If the qualitative assessment indicates that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including goodwill, or, if for any other reason the Company determines to it be appropriate, then a quantitative assessment will be performed. The quantitative assessment process utilizes an income and market approach to arrive at an indicated fair value range for the reporting unit. The fair value calculated for the reporting unit is compared to its carrying amount, including goodwill, to ascertain if goodwill impairment exists. If the fair value exceeds the carrying amount, including goodwill for the reporting unit, it is not considered impaired. If the fair value is below the carrying amount, including goodwill for the reporting unit, then an impairment charge is recognized for the amount by which the carrying amount exceeds the calculated fair value, up to but not exceeding the amount of goodwill allocated to the reporting unit.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s annual impairment test date is December 31. The Company completed a qualitative assessment for its reporting unit during its most recent annual impairment review. The Company concluded that it has one reportable segment and tests goodwill on a consolidated basis. Based on this qualitative assessment, the Company determined that there was no evidence of impairment to the balance of its goodwill as of December 31, 2022 and 2021.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Payables to Non-Customers&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Payables to non-customers include amounts due on cash and margin transactions on accounts owned and controlled by principal officers and directors of MSCO. Payables to non-customers amounts include any amounts received from interest on credit balances.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Drafts Payable&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Drafts payable represent checks drawn by the Company against customer accounts which remained outstanding and had not cleared the bank as of the end of the period.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Deferred Contract Incentive&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company entered into an amendment with its agreement with NFS whereby the Company received a one-time business development credit of $3 million, and NFS will pay the Company four annual credits of $100,000, which are both recorded in the line item &#x201c;Deferred contract incentive&#x201d; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#x201c;Clearing fees, including execution costs&#x201d; on the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Revenue Recognition&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The primary sources of revenue for the Company are as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Commissions and Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns commission revenue for executing trades for clients in individual equities, options, insurance products, futures, fixed income securities, as well as certain third-party mutual funds and ETFs. The Company also earns commission revenue from an agreement with JonesTrading Institutional Service, LLC (&#x201c;JonesTrading&#x201d;) whereby JonesTrading pays the Company a percentage of the net revenue produced by certain institutional customers less any related expenses. The Company earned $137,000 in net revenue and $22,000 in net expense for the years ended December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Commission revenue associated with combined trade execution and clearing services, as well as trade execution services on a standalone basis, is recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors (&#x201c;distribution fees&#x201d;). The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#x2019;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#x2019;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Principal Transactions and Proprietary Trading&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading primarily represent two business lines. The first business line is riskless transactions in which the Company, after executing a solicited order, buys or sells securities as principal and at the same time buys or sells the securities with a markup or markdown to satisfy the order. The second business line is entering into transactions where U.S. government securities and other securities are traded by the Company.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading are recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer or trading counterparty.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Market Making&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Market making revenue is generated from the buying and selling of securities. Market making transactions are recorded on a trade-date basis as the securities transactions occur. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty. Securities owned and securities sold, not yet purchased are recorded at fair market value at the end of the reporting period.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Stock Borrow / Stock Loan&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company borrows securities on behalf of retail clients to facilitate short trading, loans excess margin and fully-paid securities from client accounts, facilitates borrow and loan contracts for broker-dealer counterparties, and provides stock locate services to broker-dealer counterparties. The Company recognizes self-clearing revenues net of operating expenses related to stock borrow / stock loan. Stock borrow / stock loan also includes any revenues generated from the Company&#x2019;s fully paid lending programs on a self-clearing or introducing basis. The Company does not utilize stock borrow / stock loan activities for the purpose of financing transactions.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The performance obligation is satisfied on the contract date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the year ended December 31, 2022, stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Advisory Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns advisory fees associated with managing client assets. The performance obligation related to this revenue stream is satisfied over time; however, the advisory fees are variable as they are charged as a percentage of the client&#x2019;s total asset value, which is determined at the end of the quarter.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Interest, Marketing and Distribution Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns interest from clients&#x2019; accounts, net of payments to clients&#x2019; accounts, and on the Company&#x2019;s bank balances and securities. Interest income also includes interest payouts from introducing relationships related to short interest, net of charges.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company also earns margin interest which is the net interest charged to customers for holding financed margin positions. Marketing and distribution fees consist of 12b-1 fees which are trailing payments from money market funds. Interest, marketing and distribution fees are recorded as earned.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors. The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#x2019;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#x2019;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Other Income&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Other income represents fees generated from consulting services to technology providers, corporate services client fees, payment for order flow, and transactional fees generated from client accounts. Transactional fees are recorded concurrently with the related activity. Other income is recorded as earned.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Costs to Obtain or Fulfill a Contract; Other&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the periods presented, there were no costs capitalized related to obtaining or fulfilling a contract with a customer, and thus the Company has no balances for contract assets or contract liabilities. The Company concludes that its revenue streams have the same underlying economic factors, and as such, no disaggregation of revenue is required.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Performance Obligation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The following table presents each revenue category and its related performance obligation:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;






            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Revenue Stream&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Performance Obligation&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and counterparties&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Stock borrow / stock loan&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and Counterparties, net of expenses&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Marketing and distribution fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Interest, Other income&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;N/A, recorded as earned&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Share-Based Compensation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company grants share-based compensation, which is described in the Employee Benefit Plan section of Note 18 &#x2013; Commitments, Contingencies, and Other. The Company accounts for share-based compensation in accordance with ASC Topic 718, &#x201c;Compensation-Stock Compensation,&#x201d; which establishes accounting for share-based compensation to employees for services. Under the provisions of ASC 718-10-35, share-based compensation cost is measured at the grant date, based on the fair value of the award on that date and is expensed at the grant date (for the portion that vests immediately) or ratably over the related vesting periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Advertising and Promotion&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Advertising and promotion costs are expensed as incurred and were $543,000 and $44,000 for the years ended December 31, 2022, and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred taxes in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company recognizes interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Capital Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The authorized capital stock of the Company consists of a single class of common stock. Shares authorized were 100 million as of both December 31, 2022 and 2021.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Per Share Data&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Basic earnings per share is calculated by dividing net income available to the Company&#x2019;s common stockholders by the weighted average number of outstanding common shares during the year. Diluted earnings per share is calculated by dividing net income available to the Company&#x2019;s common stockholders by the number of shares outstanding under the basic calculation and adding, all dilutive securities, which consist of options. The Company has no dilutive securities as of both December 31, 2022 and 2021.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Accounting Standards Adopted in Fiscal 2022&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company did not adopt any new accounting standards during the year ended December 31, 2022. In addition, the Company has evaluated other recently issued accounting standards and does not believe that any of these standards will have a material impact on the Company&#x2019;s financial statements and related disclosures as of December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The accompanying consolidated financial statements are prepared on the accrual basis of accounting in conformity with U.S. GAAP as established by the FASB to ensure consistent reporting of financial condition. The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. The U.S. dollar is the functional currency of the Company and numbers are rounded for presentation purposes.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s investments in non-majority-owned partnerships and affiliates are accounted for using the equity method until such time that they become wholly or majority-owned. Earnings attributable to noncontrolling interests are recorded on the statements of operations relating to wholly or majority-owned subsidiaries with the appropriate noncontrolling interest that represents the portion of equity not related to the Company&#x2019;s ownership interest recorded on the statements of financial condition in each period.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Principles of Consolidation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The consolidated financial statements include the accounts of Siebert and its wholly-owned and majority-owned consolidated subsidiaries. Upon consolidation, all intercompany balances and transactions are eliminated. For the period of March 31, 2022 to October 18, 2022, the Company determined that RISE was a VIE for which the Company was the primary beneficiary. As discussed in more detail in Note 4 &#x2013; RISE, as of October 18, 2022, the Company&#x2019;s ownership in RISE increased to 68% and therefore the Company continues to consolidate RISE under the voting interest model (&#x201c;VOE model&#x201d;).&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For consolidated subsidiaries that are not wholly-owned, the third-party holdings of equity interests are referred to as noncontrolling interests. The net income or loss attributable to noncontrolling interests for such subsidiaries is presented as net income or loss attributable to noncontrolling interests in the statements of operations. The portion of total equity that is attributable to noncontrolling interests for such subsidiaries is presented as noncontrolling interests in the statements of financial condition.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For investments in entities in which the Company does not have a controlling financial interest but has significant influence over its operating and financial decisions, the Company applies the equity method of accounting with net income and losses recorded in earnings of equity method investment in related parties.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction contextRef="c38" decimals="2" unitRef="pure">0.68</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <us-gaap:ConsolidationVariableInterestEntityPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Variable Interest Entities&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates whether an entity is a VIE and determines if the primary beneficiary status is appropriate on a quarterly basis. The Company consolidates a VIE for which it is the primary beneficiary. When assessing the determination of the primary beneficiary, the Company considers all relevant facts and circumstances, including factors such as the power to direct the activities of the VIE that most significantly impact its economic performance, the obligation to absorb the losses and/or the right to receive the expected returns of the VIE. If the Company determines that it is the primary beneficiary, the Company will consolidate the entity under the VIE model.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:ConsolidationVariableInterestEntityPolicy>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Segment Information&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company operates and reports financial information in one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. All the Company&#x2019;s revenues and substantially all of the Company&#x2019;s assets are attributed to or located in the United States.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. &lt;span style="font-size:10pt; "&gt;Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;These estimates relate primarily to revenue and expenses in the normal course of business as to which the Company receives no confirmations, invoices, or other documentation at the time the books are closed. The Company uses its best judgment, based on knowledge of these revenue transactions and expenses incurred, to estimate the amount of such revenue and expenses. Actual results could differ from those estimates. The Company is not aware of any material differences between the estimates used in closing the Company&#x2019;s books for the last five years and the actual amounts of revenue and expenses incurred when the Company subsequently receives the actual confirmations, invoices, or other documentation.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Estimates are used in the allowance for credit losses, valuation of certain investments, depreciation, income taxes, and the contingent liabilities related to legal and healthcare expenses. The Company also estimates the valuation allowance for its deferred tax assets based on the more likely than not criteria. The Company believes that its estimates are reasonable.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <sieb:EstimatesClosingTerm contextRef="c0">P5Y</sieb:EstimatesClosingTerm>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Fair Value&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 3 - Unobservable inputs for the asset or liability.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#x2019;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;A description of the valuation techniques applied to the Company&#x2019;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. If the spread data does not reference the issuer, then data that references a comparable issuer is used. When position-specific external price data is not observable, fair value is determined based on either benchmarking to similar instruments or cash flow models with yield curves, bond, or single-name credit default swap spreads and recovery rates as significant inputs. Corporate bonds are generally categorized in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Equity securities: Equity securities are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#x2019; assumptions are utilized for valuation.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Municipal securities: Municipal securities are valued using recently executed transactions, market price quotations (when observable), bond spreads from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments. The spread data used is for the same maturity as the bond. Municipal securities are generally categorized in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Unit investment trusts (&#x201c;UITs&#x201d;): Units of UITs are carried at redemption value, which represents fair value. Units of UITs are categorized as level 2.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Options: Options are valued based on quoted prices from the exchange. To the extent these securities are actively traded, valuation adjustments are not applied, and they are categorized in level 1 of the fair value hierarchy. Securities quoted in inactive markets or with observable inputs are categorized into level 2. If there are no observable inputs or quoted prices, securities are categorized as level 3 assets in the fair value hierarchy. Level 3 assets are not actively traded and subjective estimates based on managements&#x2019; assumptions are utilized for valuation.&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:BusinessCombinationsPolicy contextRef="c0">is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income, or cost approach, as specified by ASC 820, are used to measure fair value.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 1 - Quoted prices (unadjusted) in active markets for an identical asset or liability that the Company can assess at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 2 - Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Level 3 - Unobservable inputs for the asset or liability.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The availability of observable inputs can vary from security to security and is affected by a variety of factors, such as the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. As such, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company&#x2019;s own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;A description of the valuation techniques applied to the Company&#x2019;s major categories of assets and liabilities measured at fair value on a recurring basis is as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;U.S. government securities: U.S. government securities are valued using quoted market prices and as such, valuation adjustments are not applied. Accordingly, U.S. government securities are generally categorized in level 1 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Certificates of deposit: Certificates of deposit are included in investments valued at cost, which approximates fair value. When certificates of deposits are held directly with banking institutions and issued directly to the Company, these are categorized within cash equivalents in level 2 of the fair value hierarchy. When certificates of deposits are available for trading, they are categorized within securities owned, at fair value in level 2 of the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;Corporate bonds: The fair value of corporate bonds is determined using recently executed transactions, market price quotations (when observable), bond spreads, or credit default swap spreads obtained from independent external parties such as vendors and brokers, adjusted for any basis difference between cash and derivative instruments.</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Cash and cash equivalents are all cash balances that are unrestricted. The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days that are not held for sale in the ordinary course of business. As of December 31, 2022 and 2021, the Company did not hold any cash equivalents.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022 and 2021, the Company maintained its cash balances at various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation (&#x201c;FDIC&#x201d;) up to $250,000 per institution. The Company is subject to credit risk to the extent that the financial institution with which it conducts business is unable to fulfill its contractual obligations and deposits exceed FDIC limits. At certain times, cash balances may exceed FDIC insured limits.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:FederalDepositInsuranceCorporationPremiumExpense contextRef="c0" decimals="0" unitRef="usd">250000</us-gaap:FederalDepositInsuranceCorporationPremiumExpense>
    <us-gaap:FederalDepositInsuranceCorporationPremiumExpense contextRef="c5" decimals="0" unitRef="usd">250000</us-gaap:FederalDepositInsuranceCorporationPremiumExpense>
    <sieb:CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Cash and Securities Segregated For Regulatory Purposes&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO is subject to Exchange Act Rule 15c3-3, referred to as the &#x201c;Customer Protection Rule,&#x201d; which requires segregation of funds in a special reserve account for the exclusive benefit of customers.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, the Company had approximately $135.2 million in cash deposits in special reserve accounts and $141.0 million in securities segregated for regulatory purposes. As of December 31, 2021, the Company did not have any securities segregated for regulatory purposes.&lt;/p&gt;</sieb:CashAndSecuritiesSegregatedForRegulatoryPurposesPolicyTextBlock>
    <us-gaap:CashReserveDepositRequiredAndMade contextRef="c3" decimals="-5" unitRef="usd">135200000</us-gaap:CashReserveDepositRequiredAndMade>
    <us-gaap:SecuritiesSegregatedUnderOtherRegulations contextRef="c3" decimals="-5" unitRef="usd">141000000</us-gaap:SecuritiesSegregatedUnderOtherRegulations>
    <us-gaap:ReceivablesPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Receivables From and Payables To Customers&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and payables to customers include amounts due and owed on cash and margin transactions. Receivables from customers include margin loans to securities brokerage clients and other trading receivables. Margin loans are collateralized by customer securities and are carried at the amount receivable, net of an allowance for credit losses. Collateral is required to be maintained at specified minimum levels at all times. The Company monitors margin levels and requires customers to provide additional collateral, or reduce margin positions, to meet minimum collateral requirements if the fair value of the collateral changes. The Company expects the borrowers will continually replenish the collateral as necessary because the Company subjects the borrowers to an internal qualification process to align investing objectives and risk tolerance in addition to monitoring customer activity.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company elected the practical expedient for FASB ASC Topic 326 &#x2013; &#x201c;Financial Instruments &#x2013; Credit Losses&#x201d; (&#x201c;Topic 326&#x201d;) which permits it to compare the amortized cost basis of the loaned amount with the fair value of collateral received at the reporting date to measure the estimate of expected credit losses. The Company had no expectation of credit losses for its receivables from customers as of December 31, 2022 and 2021. Securities beneficially owned by customers, including those that collateralize margin or other similar transactions, are not reflected in the statements of financial condition.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</us-gaap:ReceivablesPolicyTextBlock>
    <sieb:ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and payables to broker-dealers and clearing organizations includes amounts receivables from or payables to MSCO and RISE clearing broker-dealers, fail-to-deliver and fail-to-receive items, and amounts receivable for unsettled regular-way transactions. Deposits with broker-dealers and clearing organizations include amounts held on deposit with broker-dealers and clearing organizations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Amounts payables to broker-dealers and clearing organizations are offset against corresponding amounts receivables from broker-dealers and clearing organizations. Receivables from these broker-dealers and clearing organizations are subject to clearing agreements and include the net receivable from net monthly revenues as well as cash on deposit.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO customer transactions for the years ended December 31, 2022 and 2021 were both self-cleared and cleared on a fully disclosed basis through NFS. RISE customer transactions for the years ended December 31, 2022 and 2021 were cleared on fully disclosed basis through GSCO and Pershing.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company signed a four-year renewal with NFS commencing August 1, 2021 and ending on July 31, 2025, and NFS&#x2019;s fees are offset against the Company&#x2019;s revenues on a monthly basis. All other broker-dealer and clearing organization relationships operate on a month-to-month basis.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables from and deposits with broker-dealers and clearing organizations are in scope of the amended guidance for Topic 326. The Company continually reviews the credit quality of its counterparties and historically has not experienced a default. Further, management reassessed the risk characteristics of its receivables and applied the collateral maintenance practical expedient for the secured receivables in line with the CECL guidance. As a result, the Company had no expectation of credit losses for these arrangements as of December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:ReceivablesFromPayablesToAndDepositsWithBrokerDealersAndClearingOrganizationsPolicyTextBlock>
    <us-gaap:CreditLossFinancialInstrumentPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Current Expected Credit Losses&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company follows Topic 326 which applies to financial assets measured at amortized cost, held-to-maturity debt securities and off-balance sheet credit exposures. For on-balance sheet assets, an allowance must be recognized at the origination or purchase of in-scope assets and represents the expected credit losses over the contractual life of those assets. Expected credit losses on off-balance sheet credit exposures must be estimated over the contractual period the Company is exposed to credit risk as a result of a present obligation to extend credit. The impact to the periods presented is not material since the Company&#x2019;s in-scope assets are primarily subject to collateral maintenance provisions for which the Company elected to apply the practical expedient of reporting the difference between the fair value of the collateral and the amortized cost for the in-scope assets as the allowance for current expected credit losses.&lt;/p&gt;</us-gaap:CreditLossFinancialInstrumentPolicyTextBlock>
    <us-gaap:SecuritiesBorrowedAndLoanedPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Securities Borrowed and Securities Loaned&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Securities borrowed transactions are recorded at the amount of cash collateral delivered to the counterparty. Securities loaned are recorded at the amount of cash collateral received. For securities borrowed and loaned, the Company monitors the market value of the securities and obtains or refunds collateral as necessary.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company can elect to use an approach to measure the allowance for credit losses using the fair value of collateral where the borrower is required to, and reasonably expected to, continually adjust and replenish the amount of collateral securing the instrument to reflect changes in the fair value of such collateral. The Company has elected to use this approach for its allowance for credit losses on securities borrowed. As a result of this election, and the fully collateralized nature of these arrangements, the Company had no expectation of credit losses on its securities borrowed balances as of December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:SecuritiesBorrowedAndLoanedPolicy>
    <us-gaap:SecuritiesOwnedNotReadilyMarketablePolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Securities Owned and Securities Sold, Not Yet Purchased at Fair Value&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Securities owned, at fair value represent marketable securities owned by the Company at trade-date valuation. Securities sold, not yet purchased, at fair value represent marketable securities sold by the Company prior to purchase at trade-date valuation.&lt;/p&gt;</us-gaap:SecuritiesOwnedNotReadilyMarketablePolicy>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Property, Office Facilities, and Equipment, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Property, office facilities, and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation for equipment is calculated using the straight-line method over the estimated useful lives of the assets, generally not exceeding four years. Office facilities are amortized over the shorter of their estimated useful life or the remaining lease term unless the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, in which case the lessee will amortize over the estimated useful life of the office facilities. Depreciation for property is calculated using the straight-line-method over the estimated useful life of the property, not exceeding forty years.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c0">P4Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c39">P40Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:ResearchDevelopmentAndComputerSoftwarePolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Software, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company capitalizes certain costs for software such as website and other internal technology development and amortizes them over their useful life, generally not exceeding three years. Depending on the terms of the contract, the Company either records costs from software hosting arrangements as prepaid assets and amortizes them over the contract term, or the costs are expensed as incurred.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into certain software hosting arrangements where the associated professional development services work is capitalized and then amortized over the term of the contract.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Other software costs such as routine maintenance and various data services are expensed as incurred.&lt;/p&gt;</us-gaap:ResearchDevelopmentAndComputerSoftwarePolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c40">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Leases&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company reviews all relevant contracts to determine if the contract contains a lease at its inception date. A contract contains a lease if the contract conveys the right to control the use of an underlying asset for a period of time in exchange for consideration. If the Company determines that a contract contains a lease, it recognizes, in the statements of financial condition, a lease liability and a corresponding right-of-use asset on the commencement date of the lease. The lease liability is initially measured at the present value of the future lease payments over the lease term using the rate implicit in the lease or, if not readily determinable, the Company&#x2019;s secured incremental borrowing rate. An operating lease right-of-use asset is initially measured at the value of the lease liability minus any lease incentives and initial direct costs incurred plus any prepaid rent.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s leases are classified as operating leases and consist of real estate leases for office space, data centers and other facilities. Each lease liability is measured using the Company&#x2019;s secured incremental borrowing rate, which is based on an internally developed rate based on the Company&#x2019;s size, growth, risk profile and a duration similar to the lease term. The Company&#x2019;s leases have remaining terms of approximately 1 to 4.5 years as of December 31, 2022. The Company does not include renewal options as the renewal options are not reasonably certain to be exercised; however, the Company continues to monitor the lease renewal options. The Company&#x2019;s operating leases contain both lease components and non-lease components. Non-lease components are distinct elements of a contract that are not related to securing the use of the underlying assets, such as common area maintenance and other management costs. The Company has elected the practical expedient to not separate lease and non-lease components, and as such, the variable lease cost primarily represents variable payments such as common area maintenance and utilities which are usually determined by the leased square footage in proportion to the overall office building.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Operating lease expense is recognized on a straight-line basis over the lease term and is included in line item &#x201c;Rent and occupancy&#x201d; in the statements of operations.&lt;/p&gt;</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:LesseeFinanceLeaseRenewalTerm1 contextRef="c41">P1Y</us-gaap:LesseeFinanceLeaseRenewalTerm1>
    <us-gaap:LesseeFinanceLeaseRenewalTerm1 contextRef="c42">P4Y6M</us-gaap:LesseeFinanceLeaseRenewalTerm1>
    <us-gaap:EquityMethodInvestmentsPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Equity Method Investments&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Investments in which the Company has the ability to exercise significant influence, but does not control, are accounted for under the equity method of accounting and are included in the line item &#x201c;Equity method investment in related party&#x201d; in the statements of financial condition. Under this method of accounting, the Company&#x2019;s share of the net income or loss of the investee is presented before the income before provision for income taxes on the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates its equity method investments whenever events or changes in circumstance indicate that the carrying amounts of such investments may be impaired. If the impairment is determined to be other-than-temporary, the Company will recognize an impairment loss equal to the difference between the expected realizable value and the carrying value of the investment.&lt;/p&gt;</us-gaap:EquityMethodInvestmentsPolicy>
    <us-gaap:InvestmentPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Investments, Cost&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company measures equity investments (other than equity method investments, controlling financial interests that result in consolidation of the investee and certain other investments) at fair value and recognizes any changes in fair value in net income.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Pursuant to ASU 2020-01, the Company has made an accounting policy election to measure equity securities without readily determinable fair value at cost, less any impairment, adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.&lt;/p&gt;</us-gaap:InvestmentPolicyTextBlock>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Intangible Assets, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Certain identifiable intangible assets the Company acquires such as customer relationships and trade names are amortized over their estimated useful lives on a straight-line basis. Amortization expense associated with such intangible assets is included in the line item &#x201c;Depreciation and amortization&#x201d; on the statements of operations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company evaluates intangible assets for impairment on an annual basis or when events or changes indicate the carrying value may not be recoverable. The Company also evaluates the remaining useful lives of intangible assets on an annual basis or when events or changes warrants the remaining period of amortization to be revised.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;During the year ended December 31, 2021, the Company concluded that the intangible assets acquired from the acquisition of RISE were fully impaired. For the years ended December 31, 2022 and 2021, impairment loss related to intangible assets of $0 and $699,000 was recorded in the statements of operations, respectively.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <us-gaap:GoodwillAndIntangibleAssetImpairment contextRef="c0" decimals="0" unitRef="usd">0</us-gaap:GoodwillAndIntangibleAssetImpairment>
    <us-gaap:GoodwillAndIntangibleAssetImpairment contextRef="c5" decimals="0" unitRef="usd">699000</us-gaap:GoodwillAndIntangibleAssetImpairment>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Goodwill represents the excess purchase price of businesses acquired over the fair value of the identifiable net assets acquired. Goodwill is not subject to amortization but rather is evaluated for impairment annually, or more frequently if events occur or circumstances change indicating it would more likely than not result in a reduction of the fair value of the reporting unit below its carrying value, including goodwill. Goodwill may be evaluated for impairment by performing a qualitative assessment. This qualitative assessment considers various financial, macroeconomic, industry, and reporting unit specific qualitative factors. If the qualitative assessment indicates that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including goodwill, or, if for any other reason the Company determines to it be appropriate, then a quantitative assessment will be performed. The quantitative assessment process utilizes an income and market approach to arrive at an indicated fair value range for the reporting unit. The fair value calculated for the reporting unit is compared to its carrying amount, including goodwill, to ascertain if goodwill impairment exists. If the fair value exceeds the carrying amount, including goodwill for the reporting unit, it is not considered impaired. If the fair value is below the carrying amount, including goodwill for the reporting unit, then an impairment charge is recognized for the amount by which the carrying amount exceeds the calculated fair value, up to but not exceeding the amount of goodwill allocated to the reporting unit.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s annual impairment test date is December 31. The Company completed a qualitative assessment for its reporting unit during its most recent annual impairment review. The Company concluded that it has one reportable segment and tests goodwill on a consolidated basis. Based on this qualitative assessment, the Company determined that there was no evidence of impairment to the balance of its goodwill as of December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <sieb:PayablesToNonCustomersPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Payables to Non-Customers&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Payables to non-customers include amounts due on cash and margin transactions on accounts owned and controlled by principal officers and directors of MSCO. Payables to non-customers amounts include any amounts received from interest on credit balances.&lt;/p&gt;</sieb:PayablesToNonCustomersPolicyTextBlock>
    <sieb:DraftsPayablePolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Drafts Payable&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Drafts payable represent checks drawn by the Company against customer accounts which remained outstanding and had not cleared the bank as of the end of the period.&lt;/p&gt;</sieb:DraftsPayablePolicyTextBlock>
    <sieb:DeferredContractIncentivePolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Deferred Contract Incentive&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company entered into an amendment with its agreement with NFS whereby the Company received a one-time business development credit of $3 million, and NFS will pay the Company four annual credits of $100,000, which are both recorded in the line item &#x201c;Deferred contract incentive&#x201d; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#x201c;Clearing fees, including execution costs&#x201d; on the statements of operations.&lt;/p&gt;</sieb:DeferredContractIncentivePolicyTextBlock>
    <us-gaap:BusinessDevelopment contextRef="c0" decimals="-6" unitRef="usd">3000000</us-gaap:BusinessDevelopment>
    <sieb:DeferredContractIncentives contextRef="c0" decimals="0" unitRef="usd">100000</sieb:DeferredContractIncentives>
    <sieb:ContraExpenseTerm contextRef="c43">P4Y</sieb:ContraExpenseTerm>
    <sieb:ContraExpenseTerm contextRef="c44">P1Y</sieb:ContraExpenseTerm>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Revenue Recognition&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The primary sources of revenue for the Company are as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:CommissionsPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Commissions and Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns commission revenue for executing trades for clients in individual equities, options, insurance products, futures, fixed income securities, as well as certain third-party mutual funds and ETFs. The Company also earns commission revenue from an agreement with JonesTrading Institutional Service, LLC (&#x201c;JonesTrading&#x201d;) whereby JonesTrading pays the Company a percentage of the net revenue produced by certain institutional customers less any related expenses. The Company earned $137,000 in net revenue and $22,000 in net expense for the years ended December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Commission revenue associated with combined trade execution and clearing services, as well as trade execution services on a standalone basis, is recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors (&#x201c;distribution fees&#x201d;). The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#x2019;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#x2019;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</us-gaap:CommissionsPolicy>
    <us-gaap:AccruedFeesAndOtherRevenueReceivable contextRef="c3" decimals="0" unitRef="usd">137000</us-gaap:AccruedFeesAndOtherRevenueReceivable>
    <us-gaap:AdministrativeFeesExpense contextRef="c0" decimals="0" unitRef="usd">22000</us-gaap:AdministrativeFeesExpense>
    <sieb:PrincipalTransactionsAndProprietaryTradingPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Principal Transactions and Proprietary Trading&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading primarily represent two business lines. The first business line is riskless transactions in which the Company, after executing a solicited order, buys or sells securities as principal and at the same time buys or sells the securities with a markup or markdown to satisfy the order. The second business line is entering into transactions where U.S. government securities and other securities are traded by the Company.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading are recognized at a point in time on the trade date when the performance obligation is satisfied. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the customer or trading counterparty.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:PrincipalTransactionsAndProprietaryTradingPolicyTextBlock>
    <us-gaap:MarketableSecuritiesPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Market Making&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Market making revenue is generated from the buying and selling of securities. Market making transactions are recorded on a trade-date basis as the securities transactions occur. The performance obligation is satisfied on the trade date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty. Securities owned and securities sold, not yet purchased are recorded at fair market value at the end of the reporting period.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:MarketableSecuritiesPolicy>
    <sieb:StockBorrowStockLoanPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Stock Borrow / Stock Loan&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company borrows securities on behalf of retail clients to facilitate short trading, loans excess margin and fully-paid securities from client accounts, facilitates borrow and loan contracts for broker-dealer counterparties, and provides stock locate services to broker-dealer counterparties. The Company recognizes self-clearing revenues net of operating expenses related to stock borrow / stock loan. Stock borrow / stock loan also includes any revenues generated from the Company&#x2019;s fully paid lending programs on a self-clearing or introducing basis. The Company does not utilize stock borrow / stock loan activities for the purpose of financing transactions.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The performance obligation is satisfied on the contract date because that is when the underlying financial instrument or purchaser is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to / from the counterparty.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the year ended December 31, 2022, stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:StockBorrowStockLoanPolicyTextBlock>
    <sieb:StockBorrowStockLoan contextRef="c0">stock borrow / stock loan revenue was $14,518,000 ($33,883,000 gross revenue less $19,365,000 expenses). For the year ended December 31, 2021, stock borrow / stock loan revenue was $11,864,000 ($29,441,000 gross revenue minus $17,577,000 expenses).</sieb:StockBorrowStockLoan>
    <us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Advisory Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns advisory fees associated with managing client assets. The performance obligation related to this revenue stream is satisfied over time; however, the advisory fees are variable as they are charged as a percentage of the client&#x2019;s total asset value, which is determined at the end of the quarter.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy>
    <sieb:InterestMarketingAndDistributionFeesPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Interest, Marketing and Distribution Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company earns interest from clients&#x2019; accounts, net of payments to clients&#x2019; accounts, and on the Company&#x2019;s bank balances and securities. Interest income also includes interest payouts from introducing relationships related to short interest, net of charges.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company also earns margin interest which is the net interest charged to customers for holding financed margin positions. Marketing and distribution fees consist of 12b-1 fees which are trailing payments from money market funds. Interest, marketing and distribution fees are recorded as earned.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into arrangements with managed accounts of other pooled investment vehicles (funds) to distribute shares to investors. The Company may receive distribution fees paid by the fund up front, over time, upon the investor&#x2019;s exit from the fund (that is, a contingent deferred sales charge), or as a combination thereof. The Company believes that its performance obligation is the sale of securities to investors and as such this is fulfilled on the trade date. Any fixed amounts are recognized on the trade date and variable amounts are recognized to the extent it is probable that a significant revenue reversal will not occur until the uncertainty is resolved. For variable amounts, as the uncertainty is dependent on the value of the shares at future points in time as well as the length of time the investor remains in the fund, both of which are highly susceptible to factors outside the Company&#x2019;s influence, the Company does not believe that it can overcome this constraint until the market value of the fund and the investor activities are known, which are usually monthly or quarterly. Distribution fees recognized in the current period are primarily related to performance obligations that have been satisfied in prior periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</sieb:InterestMarketingAndDistributionFeesPolicyTextBlock>
    <sieb:OtherIncomePolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Other Income&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Other income represents fees generated from consulting services to technology providers, corporate services client fees, payment for order flow, and transactional fees generated from client accounts. Transactional fees are recorded concurrently with the related activity. Other income is recorded as earned.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:OtherIncomePolicyTextBlock>
    <sieb:CostsToObtainOrFulfillAContractOtherPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Costs to Obtain or Fulfill a Contract; Other&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the periods presented, there were no costs capitalized related to obtaining or fulfilling a contract with a customer, and thus the Company has no balances for contract assets or contract liabilities. The Company concludes that its revenue streams have the same underlying economic factors, and as such, no disaggregation of revenue is required.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:CostsToObtainOrFulfillAContractOtherPolicyTextBlock>
    <us-gaap:RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Performance Obligation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The following table presents each revenue category and its related performance obligation:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;






            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Revenue Stream&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Performance Obligation&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and counterparties&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Stock borrow / stock loan&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and Counterparties, net of expenses&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Marketing and distribution fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Interest, Other income&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;N/A, recorded as earned&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock>
    <us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;






            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Revenue Stream&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Performance Obligation&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Commissions and fees, Principal transactions and proprietary trading, Market making, Stock borrow / stock loan, Advisory fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and counterparties&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Stock borrow / stock loan&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Provide financial services to customers and Counterparties, net of expenses&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Marketing and distribution fees&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; margin-top:0pt; margin-bottom:0pt; "&gt;Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Interest, Other income&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:49%; vertical-align:top; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;N/A, recorded as earned&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock>
    <us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService contextRef="c45">Provide financial services to customers and counterparties</us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService>
    <us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService contextRef="c46">Provide financial services to customers and Counterparties, net of expenses</us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService>
    <us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService contextRef="c47">Fixed: Provide financial services to customers and Counterparties, Variable: n/a, recorded as earned</us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService>
    <us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService contextRef="c48">N/A, recorded as earned</us-gaap:RevenuePerformanceObligationDescriptionOfGoodOrService>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Share-Based Compensation&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company grants share-based compensation, which is described in the Employee Benefit Plan section of Note 18 &#x2013; Commitments, Contingencies, and Other. The Company accounts for share-based compensation in accordance with ASC Topic 718, &#x201c;Compensation-Stock Compensation,&#x201d; which establishes accounting for share-based compensation to employees for services. Under the provisions of ASC 718-10-35, share-based compensation cost is measured at the grant date, based on the fair value of the award on that date and is expensed at the grant date (for the portion that vests immediately) or ratably over the related vesting periods.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:AdvertisingCostsPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Advertising and Promotion&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Advertising and promotion costs are expensed as incurred and were $543,000 and $44,000 for the years ended December 31, 2022, and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;</us-gaap:AdvertisingCostsPolicyTextBlock>
    <us-gaap:AdvertisingExpense contextRef="c0" decimals="0" unitRef="usd">543000</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense contextRef="c5" decimals="0" unitRef="usd">44000</us-gaap:AdvertisingExpense>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize deferred taxes in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company recognizes interest and penalties related to unrecognized tax benefits on the provision for income taxes line in the statements of operations. Accrued interest and penalties would be included on the related tax liability line in the statements of financial condition.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:StockholdersEquityPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Capital Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The authorized capital stock of the Company consists of a single class of common stock. Shares authorized were 100 million as of both December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:StockholdersEquityPolicyTextBlock>
    <us-gaap:TemporaryEquitySharesAuthorized contextRef="c3" decimals="-6" unitRef="shares">100000000</us-gaap:TemporaryEquitySharesAuthorized>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Per Share Data&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Basic earnings per share is calculated by dividing net income available to the Company&#x2019;s common stockholders by the weighted average number of outstanding common shares during the year. Diluted earnings per share is calculated by dividing net income available to the Company&#x2019;s common stockholders by the number of shares outstanding under the basic calculation and adding, all dilutive securities, which consist of options. The Company has no dilutive securities as of both December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Accounting Standards Adopted in Fiscal 2022&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company did not adopt any new accounting standards during the year ended December 31, 2022. In addition, the Company has evaluated other recently issued accounting standards and does not believe that any of these standards will have a material impact on the Company&#x2019;s financial statements and related disclosures as of December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;3. Transactions with Tigress and Hedge Connection&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Tigress&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Initial Transaction&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On November 16, 2021, the Company entered into an agreement with Tigress, a Delaware limited liability company, and a disabled and woman-owned financial services firm. As part of the agreement, (i) Tigress transferred to the Company limited liability company membership interests representing 24% of the outstanding membership interests in Tigress; and (ii) the Company transferred to Tigress limited liability company membership interests representing 24% of the outstanding membership interests of RISE and 1,449,525 shares of the Company&#x2019;s common stock. The Company&#x2019;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Reorganization Agreement&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On October 18, 2022, the Company entered into a Reorganization Agreement (&#x201c;Reorganization Agreement&#x201d;) with Tigress whereby the Company exchanged 7% of the outstanding membership interests in Tigress for all of Tigress&#x2019; ownership interest in RISE. As of the date of this Report, the Company is currently evaluating the terms upon which it will transfer its remaining ownership of Tigress to Gloria E. Gebbia pursuant to the Reorganization Agreement.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The net loss as a result of this transaction was $92,000, which is in the line item &#x201c;Loss on sale of equity method investment in related parties&#x201d; in the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Impairment&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As a result of the transaction described above as well as the fact that Tigress and the financial services industry had been impacted by adverse market conditions resulting in a decline in Tigress&#x2019; performance and future projections, management concluded that a triggering event had occurred and evaluated if the investment in Tigress was other than temporarily impaired. Thus, the Company performed an impairment test as of October 18, 2022, and estimated the fair value of Tigress using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies. Based upon the updated valuation, the Company recognized an impairment of $4,015,000 which is included in line item &#x201c;Impairment of equity method investment in related party&#x201d; in the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Hedge Connection&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Initial Transaction&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On January 21, 2022, RISE entered into an agreement with Hedge Connection, a Florida corporation and a woman-owned fintech company founded by Ms. Vioni that provides capital introduction software solutions for the prime brokerage industry.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Pursuant to the agreement, (i) Hedge Connection transferred to the Company common stock representing 20% of the outstanding post-closing issued and outstanding capitalization in Hedge Connection for a consideration of $600,000, to be paid in three installments over 180 days, as well as approximately 3.33% of the issued and outstanding membership interests of RISE; (ii) the Company acquired an option from Ms. Vioni to acquire 100% of the remaining interest in Hedge Connection at fair value market at the time of the option exercise, provided such valuation of Hedge Connection is not less than $5 million; (iii) the Company acquired a technology license agreement from Hedge Connection to use its capital introduction software, Fintroz, for an annual license fee of $250,000; (iv) Ms. Vioni provided the Company with the right to appoint one director to the Board of Directors of Hedge Connection; and (v) Ms. Vioni was appointed to the Board of Directors of RISE as well as to the position of President of RISE Prime &#x2013; Capital Introduction, a division of RISE.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Termination Agreement&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On October 18, 2022, the Company entered into a Termination Agreement (&#x201c;Termination Agreement&#x201d;) with Hedge Connection and Ms. Vioni. Pursuant to the Termination Agreement, the parties terminated the Purchase Agreement, dated January 21, 2022. Under the terms of the Termination Agreement, the Company re-conveyed to Hedge Connection, Hedge Connection common stock representing 20% of Hedge Connection and the related option from Ms. Vioni to acquire 100% of Ms. Vioni&#x2019;s remaining interest in Hedge Connection in exchange for 3.17% of RISE and the cancellation of the Company&#x2019;s obligation to repay the remaining $250,000 of its note payable to Hedge Connection.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Termination Agreement also terminates the Hedge Connection technology license agreement. Pursuant to the Termination Agreement, the Company shall assign to Tigress prospective prime brokerage customers of the Company who were solicited by the Company from January 1, 2022 through the closing date of the Reorganization Agreement. In exchange, Tigress will split revenue with the Company on certain customers pursuant to the Reorganization Agreement. The revenue recorded from this agreement was immaterial for the year ended December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The net loss as a result of this transaction was $627,000, which is in the line item &#x201c;Loss on sale of equity method investment in related parties&#x201d; in the statements of operations. The components that resulted in the net loss of $627,000 were the writing off of the carrying value of the Company&#x2019;s investment in Hedge Connection of $1,020,000, offset by the forgiveness of the notes payable to Hedge Connection of $250,000 as well as the net return of RISE treasury stock of $143,000.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock>
    <us-gaap:OtherOwnershipInterestsUnitsOutstanding contextRef="c49" decimals="0" unitRef="shares">1449525</us-gaap:OtherOwnershipInterestsUnitsOutstanding>
    <sieb:OutstandingMembershipInterestsPercentage contextRef="c50" decimals="2" unitRef="pure">0.07</sieb:OutstandingMembershipInterestsPercentage>
    <us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal contextRef="c50" decimals="0" unitRef="usd">92000</us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal>
    <us-gaap:AssetImpairmentCharges contextRef="c50" decimals="0" unitRef="usd">4015000</us-gaap:AssetImpairmentCharges>
    <sieb:IssuedAndOutstandingPercentage contextRef="c51" decimals="2" unitRef="pure">0.20</sieb:IssuedAndOutstandingPercentage>
    <us-gaap:BusinessCombinationConsiderationTransferredOther1 contextRef="c52" decimals="0" unitRef="usd">600000</us-gaap:BusinessCombinationConsiderationTransferredOther1>
    <sieb:IssuedAndOutstandingPercentage contextRef="c52" decimals="4" unitRef="pure">0.0333</sieb:IssuedAndOutstandingPercentage>
    <us-gaap:FairValueHedgesAtFairValueNet contextRef="c53" decimals="-6" unitRef="usd">5000000</us-gaap:FairValueHedgesAtFairValueNet>
    <sieb:LicenseFees contextRef="c52" decimals="0" unitRef="usd">250000</sieb:LicenseFees>
    <sieb:NumberOfBoardOfDirector contextRef="c52" decimals="0" unitRef="pure">1</sieb:NumberOfBoardOfDirector>
    <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="c54" decimals="2" unitRef="pure">1</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
    <sieb:ExchangePercentage contextRef="c50" decimals="4" unitRef="pure">0.0317</sieb:ExchangePercentage>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="c50" decimals="0" unitRef="usd">250000</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal contextRef="c0" decimals="0" unitRef="usd">627000</us-gaap:EquityMethodInvestmentRealizedGainLossOnDisposal>
    <us-gaap:GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost contextRef="c0" decimals="0" unitRef="usd">627000</us-gaap:GainsLossesOnExtinguishmentOfDebtBeforeWriteOffOfDeferredDebtIssuanceCost>
    <us-gaap:InvestmentOwnedAtCost contextRef="c3" decimals="0" unitRef="usd">1020000</us-gaap:InvestmentOwnedAtCost>
    <us-gaap:OtherLongTermNotesPayable contextRef="c55" decimals="0" unitRef="usd">250000</us-gaap:OtherLongTermNotesPayable>
    <us-gaap:TreasuryStockValue contextRef="c3" decimals="0" unitRef="usd">143000</us-gaap:TreasuryStockValue>
    <sieb:DisclosureOfRiseTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;4. RISE&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;During the first quarter of 2022, RISE issued and Siebert sold membership interests in RISE to certain employees, directors, and affiliates of RISE and Siebert.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;From January 1, 2022 through March 30, 2022, RISE issued 8.3% of RISE&#x2019;s total issued and outstanding membership interests in exchange for a net increase in assets of $1,000,000. Siebert sold membership interests representing 2% of RISE&#x2019;s total issued and outstanding membership interests to Siebert employees and affiliates. Through March 30, 2022, Siebert continued to hold a majority ownership interest in RISE.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On March 31, 2022, Siebert exchanged $2,880,000 in aggregate of notes payable to Gloria E. Gebbia for 24% ownership interest in RISE. As a result of the aforementioned transactions, Siebert&#x2019;s direct ownership percentage in RISE declined from 76% as of December 31, 2021 to approximately 44% as of March 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The change in membership interest on March 31, 2022 required Siebert to reassess its interest in RISE in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) Topic 810 &#x2013; Consolidation. As of March 31, 2022, Siebert determined that RISE was a VIE as the equity holders lack the characteristics of a controlling financial interest. Siebert holds a variable interest in RISE and is the primary beneficiary of RISE since it holds both the power to direct the activities of RISE that most significantly impact RISE&#x2019;s economic performance, as well as the obligation to absorb losses and right to receive the returns from RISE that would be significant to RISE.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Accordingly, Siebert consolidated RISE as a VIE for the period from March 31, 2022 through October 18, 2022. As a result of the transactions described in Note 3 &#x2013; Transactions with Tigress and Hedge Connection, Siebert&#x2019;s ownership in RISE increased to 68%, and therefore Siebert continued to consolidate RISE from October 18, 2022 through December 31, 2022 under the VOE model.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, RISE reported assets of $1.3 million and liabilities of $0.1 million. As of December 31, 2021, RISE reported assets of $3.3 million and liabilities of $0.7 million. There are no restrictions on the consolidated VIE&#x2019;s assets.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:DisclosureOfRiseTextBlock>
    <us-gaap:EquityMethodInvestments contextRef="c56" decimals="0" unitRef="usd">1000000</us-gaap:EquityMethodInvestments>
    <sieb:PercentageOfRemainingInterestInStockCrossPurchased contextRef="c56" decimals="2" unitRef="pure">0.02</sieb:PercentageOfRemainingInterestInStockCrossPurchased>
    <us-gaap:NotesPayable contextRef="c57" decimals="0" unitRef="usd">2880000</us-gaap:NotesPayable>
    <sieb:PercentageOfRemainingInterestInStockCrossPurchased contextRef="c57" decimals="2" unitRef="pure">0.24</sieb:PercentageOfRemainingInterestInStockCrossPurchased>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c58" decimals="2" unitRef="pure">0.76</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c59" decimals="2" unitRef="pure">0.44</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners contextRef="c60" decimals="2" unitRef="pure">0.68</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
    <us-gaap:DepositAssets contextRef="c3" decimals="-5" unitRef="usd">1300000</us-gaap:DepositAssets>
    <us-gaap:OtherLiabilitiesNoncurrent contextRef="c3" decimals="-5" unitRef="usd">100000</us-gaap:OtherLiabilitiesNoncurrent>
    <us-gaap:DepositAssets contextRef="c4" decimals="-5" unitRef="usd">3300000</us-gaap:DepositAssets>
    <us-gaap:OtherLiabilitiesNoncurrent contextRef="c4" decimals="-5" unitRef="usd">700000</us-gaap:OtherLiabilitiesNoncurrent>
    <us-gaap:DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;5. Receivables From, Payables To, and Deposits With Broker-Dealers and Clearing Organizations&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Amounts receivable from, payables to, and deposits with broker-dealers and clearing organizations consisted of the following as of the periods indicated:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Receivables from and deposits with broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;DTCC / OCC / NSCC &lt;span style="font-size:6.1pt; top:-3.54pt; position:relative; "&gt;(1)&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,187,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,968,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;GSCO&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;31,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;335,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Pershing&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;96,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,193,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;NFS&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,006,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;974,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Securities fail-to-deliver&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;174,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Globalshares&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;82,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;55,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other receivables&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-67; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;27,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Receivables from and deposits with broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,405,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;13,726,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Payables to broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Securities fail-to-receive&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;396,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;254,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Payables to broker-dealers&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;264,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-68; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Payables to broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;660,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;254,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td colspan="9" style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:6.1pt; text-align:justify; text-indent:-10pt !important; padding-left:10pt !important; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="top:-3.54pt; position:relative; "&gt;(1)&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; Depository Trust and Clearing Corporation is referred to as (&#x201c;DTCC&#x201d;), Options Clearing Corporation is referred to as (&#x201c;OCC&#x201d;), and National Securities Clearing Corporation is referred to as (&#x201c;NSCC&#x201d;).&lt;/span&gt;&lt;span class="swap" style="font-size:12pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Under the DTCC shareholders&#x2019; agreement, MSCO is required to participate in the DTCC common stock mandatory purchase. As of December 31, 2022 and 2021, MSCO had shares of DTCC common stock valued at approximately $1,054,000 and $905,000, respectively, which are included in the line item &#x201c;Deposits with broker-dealers and clearing organizations&#x201d; on the statements of financial condition.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In September 2022, MSCO and RISE entered into a clearing agreement whereby RISE would introduce clients to MSCO. As part of the agreement, RISE deposited a clearing fund escrow deposit of $50,000 to MSCO. The resulting asset of RISE and liability of MSCO are eliminated in consolidation. There was no income or expense related to this clearing relationship for the year ended December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company is in the process of terminating its clearing relationships with GSCO and Pershing as of December 31, 2022. As of the date of this report, the Company is no longer doing active business with these clearing vendors, and anticipates the full termination of these relationships by the end of the first quarter of 2023.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:DueToAndFromBrokerDealersAndClearingOrganizationsDisclosure>
    <us-gaap:ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Receivables from and deposits with broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;DTCC / OCC / NSCC &lt;span style="font-size:6.1pt; top:-3.54pt; position:relative; "&gt;(1)&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,187,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,968,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;GSCO&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;31,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;335,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Pershing&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;96,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,193,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;NFS&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,006,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;974,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Securities fail-to-deliver&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;174,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Globalshares&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;82,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;55,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other receivables&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-67; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;27,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Receivables from and deposits with broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,405,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;13,726,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Payables to broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Securities fail-to-receive&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;396,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;254,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Payables to broker-dealers&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;264,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-68; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Payables to broker-dealers and clearing organizations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;660,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;254,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td colspan="9" style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:6.1pt; text-align:justify; text-indent:-10pt !important; padding-left:10pt !important; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="top:-3.54pt; position:relative; "&gt;(1)&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; Depository Trust and Clearing Corporation is referred to as (&#x201c;DTCC&#x201d;), Options Clearing Corporation is referred to as (&#x201c;OCC&#x201d;), and National Securities Clearing Corporation is referred to as (&#x201c;NSCC&#x201d;).&lt;/span&gt;&lt;span class="swap" style="font-size:12pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock>
    <us-gaap:ReceivablesFromClearingOrganizations contextRef="c3" decimals="0" id="ix_0_fact" unitRef="usd">8187000</us-gaap:ReceivablesFromClearingOrganizations>
    <us-gaap:ReceivablesFromClearingOrganizations contextRef="c4" decimals="0" id="ix_1_fact" unitRef="usd">10968000</us-gaap:ReceivablesFromClearingOrganizations>
    <sieb:DueFromGoldmanSachs contextRef="c3" decimals="0" unitRef="usd">31000</sieb:DueFromGoldmanSachs>
    <sieb:DueFromGoldmanSachs contextRef="c4" decimals="0" unitRef="usd">335000</sieb:DueFromGoldmanSachs>
    <sieb:DueFromPershingCapital contextRef="c3" decimals="0" unitRef="usd">96000</sieb:DueFromPershingCapital>
    <sieb:DueFromPershingCapital contextRef="c4" decimals="0" unitRef="usd">1193000</sieb:DueFromPershingCapital>
    <sieb:DueFromNFS contextRef="c3" decimals="0" unitRef="usd">2006000</sieb:DueFromNFS>
    <sieb:DueFromNFS contextRef="c4" decimals="0" unitRef="usd">974000</sieb:DueFromNFS>
    <us-gaap:SecuritiesFailedToDeliver contextRef="c3" decimals="0" unitRef="usd">3000</us-gaap:SecuritiesFailedToDeliver>
    <us-gaap:SecuritiesFailedToDeliver contextRef="c4" decimals="0" unitRef="usd">174000</us-gaap:SecuritiesFailedToDeliver>
    <sieb:DueFromGlobalShares contextRef="c3" decimals="0" unitRef="usd">82000</sieb:DueFromGlobalShares>
    <sieb:DueFromGlobalShares contextRef="c4" decimals="0" unitRef="usd">55000</sieb:DueFromGlobalShares>
    <us-gaap:OtherReceivablesFromBrokerDealersAndClearingOrganizations contextRef="c4" decimals="0" unitRef="usd">27000</us-gaap:OtherReceivablesFromBrokerDealersAndClearingOrganizations>
    <sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations contextRef="c3" decimals="0" unitRef="usd">10405000</sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations>
    <sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations contextRef="c4" decimals="0" unitRef="usd">13726000</sieb:TotalReceivablesFromAndDepositsWithBrokerdealersAndClearingOrganizations>
    <sieb:DueToSecuritiesFailToReceive contextRef="c3" decimals="0" unitRef="usd">396000</sieb:DueToSecuritiesFailToReceive>
    <sieb:DueToSecuritiesFailToReceive contextRef="c4" decimals="0" unitRef="usd">254000</sieb:DueToSecuritiesFailToReceive>
    <us-gaap:CommissionsPayableToBrokerDealersAndClearingOrganizations contextRef="c3" decimals="0" unitRef="usd">264000</us-gaap:CommissionsPayableToBrokerDealersAndClearingOrganizations>
    <us-gaap:DueToRelatedPartiesCurrentAndNoncurrent contextRef="c3" decimals="0" unitRef="usd">660000</us-gaap:DueToRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:DueToRelatedPartiesCurrentAndNoncurrent contextRef="c4" decimals="0" unitRef="usd">254000</us-gaap:DueToRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:CommonStockValue contextRef="c61" decimals="0" unitRef="usd">1054000</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c62" decimals="0" unitRef="usd">905000</us-gaap:CommonStockValue>
    <us-gaap:IncreaseDecreaseInOtherDeposits contextRef="c63" decimals="0" unitRef="usd">50000</us-gaap:IncreaseDecreaseInOtherDeposits>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;6. Prepaid Service Contract&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In April 2020, the Company entered into an agreement with a technology partner in which the Company paid the technology partner $1.0 million and 193,906 shares of the Company&#x2019;s restricted common stock for a total of $2.1 million in exchange for services to develop a new client and back end interface as well as related functionalities for the Company&#x2019;s key operations. In addition, the Company agreed to pay an annual license fee of $600,000 for this software.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In February 2022, the Company entered into a Consulting Services Agreement (&#x201c;CSA&#x201d;) with the technology partner, whereby the Company would provide certain consulting services over an 18-month period. The consulting fee income was recognized on a straight-line basis over the service period. The Company recorded a total of $1.7 million for the year ended December 31, 2022 from the technology partner which is included in the line item &#x201c;Other income&#x201d; on the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In September 2022, the Company and the technology partner mutually agreed to terminate the services being provided under both the original agreement as well as the CSA. Per the terms of the respective termination agreements, neither the Company nor the technology partner will have any further obligations to provide future services. As part of the termination, the technology partner returned 193,906 shares of the Company&#x2019;s common stock previously issued. The Company wrote off the remaining balance of the prepaid service contract of $532,000 and the Company received $950,000 which is included in the line item &#x201c;Other income&#x201d; on the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The expense related to share-based payments to the technology partner for professional services was $239,000 and $376,000 for the years ended December 31, 2022 and 2021, respectively. The total expense related to the technology partner was $711,000 and $959,000 for the years ended December 31, 2022 and 2021, respectively, which is included in &#x201c;Technology and communications&#x201d; on the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c64" decimals="-5" unitRef="usd">1000000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="c64" decimals="0" unitRef="shares">193906</us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="c65" decimals="-5" unitRef="usd">2100000</us-gaap:OtherPrepaidExpenseCurrent>
    <sieb:AnnualLicenseFees contextRef="c66" decimals="0" unitRef="usd">600000</sieb:AnnualLicenseFees>
    <us-gaap:OtherIncome contextRef="c67" decimals="1" unitRef="usd">1.7</us-gaap:OtherIncome>
    <us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="c68" decimals="0" unitRef="shares">193906</us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="c3" decimals="0" unitRef="usd">532000</us-gaap:OtherPrepaidExpenseCurrent>
    <sieb:ReceivedPayment contextRef="c0" decimals="0" unitRef="usd">950000</sieb:ReceivedPayment>
    <us-gaap:ProvisionForOtherLosses contextRef="c0" decimals="0" unitRef="usd">239000</us-gaap:ProvisionForOtherLosses>
    <us-gaap:ProvisionForOtherLosses contextRef="c5" decimals="0" unitRef="usd">376000</us-gaap:ProvisionForOtherLosses>
    <us-gaap:CostsAndExpensesRelatedParty contextRef="c0" decimals="0" unitRef="usd">711000</us-gaap:CostsAndExpensesRelatedParty>
    <us-gaap:CostsAndExpensesRelatedParty contextRef="c5" decimals="0" unitRef="usd">959000</us-gaap:CostsAndExpensesRelatedParty>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;7. Fair Value Measurements&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The tables below present, by level within the fair value hierarchy, financial assets and liabilities, measured at fair value on a recurring basis for the periods indicated. As required by ASC Topic 820, financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the respective fair value measurement.&lt;/p&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;




















            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 1&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 2&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 3&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Total&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Cash and securities segregated for regulatory purposes&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,978,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-69; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-70; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,978,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-71; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-72; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Certificates of deposit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-73; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;92,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-74; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;92,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Municipal securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-75; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;52,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-76; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;52,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Corporate bonds&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-77; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-78; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;63,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;182,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-79; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;245,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,871,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;333,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-80; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,204,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-81; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-82; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-83; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-84; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 1&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 2&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 3&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Total&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities*&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-85; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-86; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Certificates of deposit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-87; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-88; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Corporate bonds&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-89; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-90; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;489,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;433,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-91; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;922,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,455,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;536,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-92; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,991,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-93; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-94; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-95; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-96; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td colspan="17" style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; "&gt;*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.&lt;span class="swap" style="font-size:12pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;As of December 31, 2022, the Company had U.S. government securities with the below market values and maturity dates:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%"&gt;







            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31,&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Market value of U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 03/23/2023, 3.750% Discount Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,768,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 05/18/2023, 2.700% Discount Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,831,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 08/31/2023, 1.375% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,777,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 12/31/2023, 0.750% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;62,497,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 01/31/2024, 0.875% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;23,995,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 05/31/2024, 2.500% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,707,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 08/15/2024, 0.375% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Accrued interest&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;404,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Market value of investment in U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;143,787,000&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Financial Assets Measured at Fair Value on a Non-Recurring Basis&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The following table represents information for assets measured at fair value on a nonrecurring basis and display the carrying value after measurement as of the periods indicated. The fair value measurement is nonrecurring as these assets are measured at fair value only when there is a triggering event (e.g., an evidence of impairment). Assets included in the table are those that were impaired during the respective reporting periods and that are still held as of the reporting date. The estimated fair values for these amounts were determined using significant unobservable inputs (Level 3).&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;










            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="5" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="font-weight:bold; padding-left:0pt;"&gt;2022&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Equity method investment in related party&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,584,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;As a result of the transaction discussed Note 3 &#x2013; Transactions with Tigress and Hedge Connection, the Company recognized an impairment charge for its investment in Tigress of approximately $4,015,000 for the year ended December 31, 2022. The fair value of the Company&#x2019;s investment in Tigress was determined using the income and market approach. For the income approach, the Company utilized estimated discounted future cash flow expected to be generated by Tigress. For the market approach, the Company utilized market multiples of revenue and earnings derived from comparable publicly-traded companies.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Financial Assets and Liabilities Not Carried at Fair Value&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The following represents financial instruments in which the ending balances as of December 31, 2022 and 2021 are not carried at fair value in the statements of financial condition:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Short-term financial instruments: The carrying value of short-term financial instruments, including cash and cash equivalents as well as cash and securities segregated for regulatory purposes, are recorded at amounts that approximate the fair value of these instruments. These financial instruments generally expose the Company to limited credit risk and have no stated maturities or have short-term maturities and carry interest rates that approximate market rates. Securities segregated for regulatory purposes consist solely of U.S. government securities and are included in the fair value hierarchy table above. Cash and cash equivalents and cash and securities segregated for regulatory purposes are classified as level 1.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Receivables and other assets: Receivables from customers, receivables from non-customers, receivables from and deposits with broker-dealers and clearing organizations, other receivables, prepaid service contract, and prepaid expenses and other assets are recorded at amounts that approximate fair value and are classified as level 2 under the fair value hierarchy. The Company may hold cash equivalents related to rent deposits in prepaid expenses and other assets that are categorized as level 2 under the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Securities borrowed and securities loaned: Securities borrowed and securities loaned are recorded at amounts which approximate fair value and are primarily classified as level 2 under the fair value hierarchy. The Company&#x2019;s securities borrowed and securities loaned balances represent amounts of equity securities borrow and loan contracts and are marked-to-market daily in accordance with standard industry practices which approximate fair value.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Payables: Payables to customers, payables to non-customers, drafts payable, payables to broker-dealers and clearing organizations, accounts payable and accrued liabilities, and taxes payable are recorded at amounts that approximate fair value due to their short-term nature and are classified as level 2 under the fair value hierarchy.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Notes payable &#x2013; related party: The carrying amount of the notes payable &#x2013; related party approximates fair value due to the relative short-term nature of the borrowing. Under the fair value hierarchy, the notes payable &#x2013; related party is classified as level 2.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Deferred contract incentive: The carrying amount of the deferred contract incentive approximates fair value due to the relative short-term nature of the liability. Under the fair value hierarchy, the deferred contract incentive is classified as level 2.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Long-term debt: The carrying amount of the loan and mortgage with East West Bank approximates fair value as they reflect terms that approximate current market terms for similar arrangements. Under the fair value hierarchy, the loan and mortgage are classified as level 2.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Investments, cost: The Company&#x2019;s non-marketable equity securities are investments in privately held companies without readily determinable market values. Due to the absence of quoted market prices, the inherent lack of liquidity and the fact that inputs used to measure fair value are unobservable and require management&#x2019;s judgment. As there is no readily determinable fair value, the carrying amount of these investments minus impairment approximates the fair value. The cost will be adjusted upwards or downwards in accordance with observable market transactions and is recorded in the line item &#x201c;Other general and administrative&#x201d; in the statements of operations. Under the fair value hierarchy, the investments, cost is classified as level 3.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;




















            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 1&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 2&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 3&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Total&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Cash and securities segregated for regulatory purposes&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,978,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-69; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-70; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,978,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-71; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-72; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Certificates of deposit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-73; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;92,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-74; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;92,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Municipal securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-75; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;52,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-76; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;52,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Corporate bonds&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-77; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-78; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;63,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;182,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-79; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;245,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,871,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;333,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-80; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,204,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-81; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-82; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-83; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-84; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="15" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31, 2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 1&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 2&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Level 3&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Total&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;U.S. government securities*&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-85; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-86; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Certificates of deposit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-87; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-88; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Corporate bonds&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-89; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-90; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;489,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;433,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-91; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;922,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities owned, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,455,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;536,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-92; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,991,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equity securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-93; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-94; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:-10pt !important; padding-left:10pt !important; margin-top:0pt; margin-bottom:0pt; "&gt;Total Securities sold, not yet purchased, at fair value&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-95; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-96; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td colspan="17" style="width:36%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:6pt; margin-bottom:0pt; "&gt;*As of December 31, 2021, the U.S. government securities had a maturity date of August 15, 2024.&lt;span class="swap" style="font-size:12pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfSecuritiesOwnedAndSoldNotYetPurchasedAtFairValueTextBlock>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c69" decimals="0" unitRef="usd">140978000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c72" decimals="0" unitRef="usd">140978000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c73" decimals="0" unitRef="usd">2808000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c76" decimals="0" unitRef="usd">2808000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c78" decimals="0" unitRef="usd">92000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c80" decimals="0" unitRef="usd">92000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c82" decimals="0" unitRef="usd">52000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c84" decimals="0" unitRef="usd">52000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c86" decimals="0" unitRef="usd">7000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c88" decimals="0" unitRef="usd">7000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c89" decimals="0" unitRef="usd">63000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c90" decimals="0" unitRef="usd">182000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c92" decimals="0" unitRef="usd">245000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c93" decimals="0" unitRef="usd">2871000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c94" decimals="0" unitRef="usd">333000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c3" decimals="0" unitRef="usd">3204000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c89" decimals="0" unitRef="usd">2000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c92" decimals="0" unitRef="usd">2000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c93" decimals="0" unitRef="usd">2000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c3" decimals="0" unitRef="usd">2000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c96" decimals="0" unitRef="usd">2966000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c99" decimals="0" unitRef="usd">2966000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c101" decimals="0" unitRef="usd">91000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c103" decimals="0" unitRef="usd">91000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c105" decimals="0" unitRef="usd">12000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c107" decimals="0" unitRef="usd">12000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c108" decimals="0" unitRef="usd">489000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c109" decimals="0" unitRef="usd">433000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c111" decimals="0" unitRef="usd">922000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c112" decimals="0" unitRef="usd">3455000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c113" decimals="0" unitRef="usd">536000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecuritiesBorrowedFairValueDisclosure contextRef="c4" decimals="0" unitRef="usd">3991000</us-gaap:SecuritiesBorrowedFairValueDisclosure>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c109" decimals="0" unitRef="usd">24000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c111" decimals="0" unitRef="usd">24000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c113" decimals="0" unitRef="usd">24000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased contextRef="c4" decimals="0" unitRef="usd">24000</us-gaap:SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased>
    <us-gaap:DebtSecuritiesHeldToMaturityPastDueTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%"&gt;







            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31,&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Market value of U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 03/23/2023, 3.750% Discount Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;24,768,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 05/18/2023, 2.700% Discount Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,831,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 08/31/2023, 1.375% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,777,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 12/31/2023, 0.750% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;62,497,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 01/31/2024, 0.875% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;23,995,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 05/31/2024, 2.500% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9,707,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Maturing 08/15/2024, 0.375% Coupon Rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt; &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,808,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Accrued interest&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;404,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:83%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Market value of investment in U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;143,787,000&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:DebtSecuritiesHeldToMaturityPastDueTableTextBlock>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c116">2023-03-23</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate contextRef="c115" decimals="5" unitRef="pure">0.0375</us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c115" decimals="0" unitRef="usd">24768000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c118">2023-05-18</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate contextRef="c117" decimals="5" unitRef="pure">0.027</us-gaap:ShortDurationContractsDiscountedLiabilitiesDiscountRate>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c117" decimals="0" unitRef="usd">9831000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c120">2023-08-31</us-gaap:DebtInstrumentMaturityDate>
    <sieb:CouponRatePercentage contextRef="c120" decimals="5" unitRef="pure">0.01375</sieb:CouponRatePercentage>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c119" decimals="0" unitRef="usd">9777000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c122">2023-12-31</us-gaap:DebtInstrumentMaturityDate>
    <sieb:CouponRatePercentage contextRef="c122" decimals="5" unitRef="pure">0.0075</sieb:CouponRatePercentage>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c121" decimals="0" unitRef="usd">62497000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c124">2024-01-31</us-gaap:DebtInstrumentMaturityDate>
    <sieb:CouponRatePercentage contextRef="c124" decimals="5" unitRef="pure">0.00875</sieb:CouponRatePercentage>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c123" decimals="0" unitRef="usd">23995000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c126">2024-05-31</us-gaap:DebtInstrumentMaturityDate>
    <sieb:CouponRatePercentage contextRef="c126" decimals="5" unitRef="pure">0.025</sieb:CouponRatePercentage>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c125" decimals="0" unitRef="usd">9707000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c128">2024-08-15</us-gaap:DebtInstrumentMaturityDate>
    <sieb:CouponRatePercentage contextRef="c128" decimals="5" unitRef="pure">0.00375</sieb:CouponRatePercentage>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c127" decimals="0" unitRef="usd">2808000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c0" decimals="0" unitRef="usd">404000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:SecurityOwnedNotReadilyMarketableFairValue contextRef="c3" decimals="0" unitRef="usd">143787000</us-gaap:SecurityOwnedNotReadilyMarketableFairValue>
    <us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;










            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="5" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="font-weight:bold; padding-left:0pt;"&gt;2022&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:73%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Equity method investment in related party&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,584,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock>
    <sieb:EquityMethodInvestmentInRelatedParty1 contextRef="c3" decimals="0" unitRef="usd">2584000</sieb:EquityMethodInvestmentInRelatedParty1>
    <us-gaap:OtherAssetImpairmentCharges contextRef="c0" decimals="0" unitRef="usd">4015000</us-gaap:OtherAssetImpairmentCharges>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;8. Property, Office Facilities, and Equipment, Net&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Property, office facilities, and equipment consisted of the following as of the periods indicated:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Property&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,815,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,815,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Office facilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,616,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,608,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equipment&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;674,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;413,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Property, office facilities, and equipment&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,836,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated depreciation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,777,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,373,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Property, office facilities, and equipment, net&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,328,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,463,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;Total depreciation expense for property, office facilities, and equipment was $404,000 and $410,000 for the years ended December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Miami Office Building&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On December 30, 2021, the Company purchased the Miami office building located at 653 Collins Ave, Miami Beach, FL (&#x201c;Miami office building&#x201d;). The Miami office building contains approximately 12,000 square feet of office space and will serve as a primary operating center of the Company.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the year ended December 31, 2022, no depreciation expense was recorded for the Miami office building. Depreciation expense will commence when the build out of the Miami office building is completed and placed in service, which is expected to occur in the first quarter of 2023. The Company invested $985,000 and $0 in the years ended December 31, 2022 and 2021, respectively, to build out the Miami office building.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Property&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,815,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,815,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Office facilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,616,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,608,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Equipment&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;674,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;413,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Property, office facilities, and equipment&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,836,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated depreciation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,777,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,373,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Property, office facilities, and equipment, net&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,328,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,463,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <sieb:PropertyGross contextRef="c3" decimals="0" unitRef="usd">6815000</sieb:PropertyGross>
    <sieb:PropertyGross contextRef="c4" decimals="0" unitRef="usd">6815000</sieb:PropertyGross>
    <sieb:OfficeFacilitiesGross contextRef="c3" decimals="0" unitRef="usd">2616000</sieb:OfficeFacilitiesGross>
    <sieb:OfficeFacilitiesGross contextRef="c4" decimals="0" unitRef="usd">1608000</sieb:OfficeFacilitiesGross>
    <us-gaap:MachineryAndEquipmentGross contextRef="c3" decimals="0" unitRef="usd">674000</us-gaap:MachineryAndEquipmentGross>
    <us-gaap:MachineryAndEquipmentGross contextRef="c4" decimals="0" unitRef="usd">413000</us-gaap:MachineryAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c3" decimals="0" unitRef="usd">10105000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c4" decimals="0" unitRef="usd">8836000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd">1777000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c4" decimals="0" unitRef="usd">1373000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" unitRef="usd">8328000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c4" decimals="0" unitRef="usd">7463000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation contextRef="c0" decimals="0" unitRef="usd">404000</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c5" decimals="0" unitRef="usd">410000</us-gaap:Depreciation>
    <sieb:BuildOutExpense contextRef="c129" decimals="0" unitRef="usd">985000</sieb:BuildOutExpense>
    <sieb:BuildOutExpense contextRef="c130" decimals="0" unitRef="usd">0</sieb:BuildOutExpense>
    <us-gaap:ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;9. Software, Net&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Software consisted of the following as of the periods indicated:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Robo-advisor&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;763,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;763,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,342,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,512,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,275,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated amortization &#x2013; robo-advisor&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;763,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;763,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated amortization &#x2013; other software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2,351,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,760,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Software, net&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;991,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;752,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;In the fourth quarter of 2022, the Company partnered with a technology partner to develop a new retail trading platform for the Company&#x2019;s customers and integrate the trading platform into the Company&#x2019;s operations. The total software development work related to this project was $241,000 for the year ended December 31, 2022. Amortization expense will commence when the retail trading platform is launched and placed into service, which is expected to occur in the second quarter of 2023.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Total amortization of software was $590,000 and $925,000 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the Company estimates future amortization of software assets of $429,000, $336,000, $197,000, and $29,000, in the years ended December 31, 2023, 2024, 2025, and 2026, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock>
    <sieb:ScheduleOfSoftwareTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Robo-advisor&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;763,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;763,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,342,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,512,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,275,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated amortization &#x2013; robo-advisor&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;763,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;763,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less accumulated amortization &#x2013; other software&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2,351,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,760,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Software, net&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;991,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;752,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</sieb:ScheduleOfSoftwareTextBlock>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c131" decimals="0" unitRef="usd">763000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c132" decimals="0" unitRef="usd">763000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c133" decimals="0" unitRef="usd">3342000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c134" decimals="0" unitRef="usd">2512000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c3" decimals="0" unitRef="usd">4105000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareGross contextRef="c4" decimals="0" unitRef="usd">3275000</us-gaap:CapitalizedComputerSoftwareGross>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c131" decimals="0" unitRef="usd">763000</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c132" decimals="0" unitRef="usd">763000</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c133" decimals="0" unitRef="usd">2351000</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization contextRef="c134" decimals="0" unitRef="usd">1760000</us-gaap:CapitalizedComputerSoftwareAccumulatedAmortization>
    <us-gaap:CapitalizedComputerSoftwareNet contextRef="c3" decimals="0" unitRef="usd">991000</us-gaap:CapitalizedComputerSoftwareNet>
    <us-gaap:CapitalizedComputerSoftwareNet contextRef="c4" decimals="0" unitRef="usd">752000</us-gaap:CapitalizedComputerSoftwareNet>
    <us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers contextRef="c3" decimals="0" unitRef="usd">241000</us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c0" decimals="0" unitRef="usd">590000</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c5" decimals="0" unitRef="usd">925000</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <sieb:FutureAmortizationDescription contextRef="c0">the Company estimates future amortization of software assets of $429,000, $336,000, $197,000, and $29,000, in the years ended December 31, 2023, 2024, 2025, and 2026, respectively.</sieb:FutureAmortizationDescription>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;10. Leases&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, all of the Company&#x2019;s leases are classified as operating and primarily consist of office space leases expiring in 2023 through 2027. The Company elected not to include short-term leases (i.e., leases with initial terms of less than twelve months), or equipment leases (deemed immaterial) on the statements of financial condition. The Company leases some miscellaneous office equipment, but they are immaterial and therefore the Company records the costs associated with this office equipment on the statements of operations rather than capitalizing them as lease right-of-use assets. The balance of the lease right-of-use assets and lease liabilities are displayed on the statements of financial condition and the below tables display further detail on the Company&#x2019;s leases.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;











            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Lease Term and Discount Rate&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31, &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31, &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Weighted average remaining lease term &#x2013; operating leases &lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;(in years)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.7&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.9&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Weighted average discount rate &#x2013; operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;%&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;%&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;span class="swap" style="font-size:12pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,299,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,653,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Short-term lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;366,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;97,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Variable lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;290,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;180,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Rent and occupancy&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,955,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,930,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Cash paid for amounts included in the measurement of lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating cash flows from operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,380,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,665,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Lease right-of-use assets obtained in exchange for new lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;888,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Lease Commitments&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Future annual minimum payments for operating leases with initial terms of greater than one year as of December 31, 2022 were as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,246,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;588,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;450,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2026&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;234,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2027&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;48,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Remaining balance of lease payments&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,566,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Less: Difference between undiscounted cash flows and discounted cash flows&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;163,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,403,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <sieb:ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;











            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Lease Term and Discount Rate&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31, &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31, &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Weighted average remaining lease term &#x2013; operating leases &lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;(in years)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.7&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.9&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:71%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Weighted average discount rate &#x2013; operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;%&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;%&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;span class="swap" style="font-size:12pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</sieb:ScheduleOfAdditionalInformationRelatedToLeasesTableTextBlock>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c3">P2Y8M12D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c4">P2Y10M24D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c3" decimals="3" unitRef="pure">0.05</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c4" decimals="3" unitRef="pure">0.05</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LeaseCostTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="7" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="3" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,299,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,653,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Short-term lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;366,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;97,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Variable lease cost&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;290,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;180,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Rent and occupancy&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,955,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,930,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Cash paid for amounts included in the measurement of lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating cash flows from operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,380,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,665,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Lease right-of-use assets obtained in exchange for new lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:74%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Operating leases&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;888,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,966,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseCost contextRef="c0" decimals="0" unitRef="usd">1299000</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost contextRef="c5" decimals="0" unitRef="usd">1653000</us-gaap:OperatingLeaseCost>
    <us-gaap:ShortTermLeaseCost contextRef="c0" decimals="0" unitRef="usd">366000</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost contextRef="c5" decimals="0" unitRef="usd">97000</us-gaap:ShortTermLeaseCost>
    <us-gaap:VariableLeaseCost contextRef="c0" decimals="0" unitRef="usd">290000</us-gaap:VariableLeaseCost>
    <us-gaap:VariableLeaseCost contextRef="c5" decimals="0" unitRef="usd">180000</us-gaap:VariableLeaseCost>
    <us-gaap:LeaseCost contextRef="c0" decimals="0" unitRef="usd">1955000</us-gaap:LeaseCost>
    <us-gaap:LeaseCost contextRef="c5" decimals="0" unitRef="usd">1930000</us-gaap:LeaseCost>
    <us-gaap:OperatingLeasePayments contextRef="c0" decimals="0" unitRef="usd">1380000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c5" decimals="0" unitRef="usd">1665000</us-gaap:OperatingLeasePayments>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="c0" decimals="0" unitRef="usd">888000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="c5" decimals="0" unitRef="usd">1966000</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,246,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;588,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;450,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2026&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;234,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2027&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;48,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Remaining balance of lease payments&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,566,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Less: Difference between undiscounted cash flows and discounted cash flows&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;163,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:84%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:10%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,403,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths contextRef="c3" decimals="0" unitRef="usd">1246000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears contextRef="c3" decimals="0" unitRef="usd">588000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears contextRef="c3" decimals="0" unitRef="usd">450000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedFourYears contextRef="c3" decimals="0" unitRef="usd">234000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedFourYears>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedFiveYears contextRef="c3" decimals="0" unitRef="usd">48000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedFiveYears>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceived contextRef="c3" decimals="0" unitRef="usd">2566000</us-gaap:LessorOperatingLeasePaymentsToBeReceived>
    <us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount contextRef="c3" decimals="0" unitRef="usd">163000</us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="c3" decimals="0" unitRef="usd">2403000</us-gaap:OperatingLeaseLiability>
    <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;11. Equity Method Investments in Related Parties&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Tigress&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s investment in Tigress is accounted for under the equity method of accounting. In determining whether the investment in Tigress should be accounted for under the equity method of accounting, the Company considered the guidance under ASC 323, Investments &#x2013; Equity Method and Joint Ventures. Prior to the Reorganization Agreement, the Company maintained 24% ownership interest in Tigress, which represented a significant ownership level, the Company and Tigress had common representation on their respective Board of Directors, and certain employees of Tigress were also employees of RISE. Based on these criteria, the Company determined that it was able to exercise significant influence over Tigress, and therefore the equity method of accounting applied for this investment.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;After the Reorganization Agreement, the Company owned 17% of Tigress. The Company concluded that it still had significant influence over Tigress due to the representation of Gloria E. Gebbia on the Board of Directors of Tigress. Therefore, the Company continues to account for this investment under the equity method of accounting as of December 31, 2022.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Under the equity method, the Company recognizes its share of Tigress&#x2019; income or loss in the line item &#x201c;Earnings of equity method investment in related parties&#x201d; in the statements of operations. The Company has elected to classify distributions received from equity method investees using the cumulative earnings approach. The loss recognized from the Company&#x2019;s investment in Tigress was $16,000 for the year ended December 31, 2022. The earnings recognized from the Company&#x2019;s investment in Tigress was $172,000 for the year ended December 31, 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company received cash distributions from Tigress of $259,000 for the year ended December 31, 2022. The Company did not receive any cash distributions from Tigress in 2021; however, RISE made a distribution of $156,000 to Siebert in 2021 in lieu of a corresponding distribution from Tigress. As of December 31, 2022 and 2021, the carrying amount of the investment in Tigress was $2,584,000 and $8,156,000, respectively. There were no events or circumstances suggesting the carrying amount of the investment was impaired as of December 31, 2022 and 2021.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Below is a table showing the summary from the consolidated statements of operations and financial condition for Tigress for the periods indicated (unaudited):&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="8" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Revenue&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,432,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Operating income (loss)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(132,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,800,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Net income (loss)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(132,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,800,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="8" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,169,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,793,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,301,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,096,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Stockholders&#x2019; Equity&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,868,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,697,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Hedge Connection&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Prior to the Termination Agreement, the Company determined that it was able to exercise significant influence over Hedge Connection as the Company had a significant level of ownership and had the right to appoint a director to Hedge Connection&#x2019;s Board of Directors. As such, the equity method of accounting applied for this investment, and the Company recognized $20,000 from its investment in Hedge Connection during the year ended December 31, 2022, which is in the line item &#x201c;Earnings of equity method investment in related parties&#x201d; in the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company did not receive any cash distributions from Hedge Connection for the year ended December 31, 2022. As of December 31, 2022 and 2021, the carrying amount of the investment in Hedge Connection was both $0.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c135" decimals="2" unitRef="pure">0.24</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="c136" decimals="2" unitRef="pure">0.17</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <sieb:ReceivedCashDistributions contextRef="c0" decimals="0" unitRef="usd">259000</sieb:ReceivedCashDistributions>
    <sieb:ReceivedCashDistributions contextRef="c137" decimals="0" unitRef="usd">156000</sieb:ReceivedCashDistributions>
    <sieb:InvestmentCarryingAmount contextRef="c138" decimals="0" unitRef="usd">2584000</sieb:InvestmentCarryingAmount>
    <sieb:InvestmentCarryingAmount contextRef="c139" decimals="0" unitRef="usd">8156000</sieb:InvestmentCarryingAmount>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="8" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Revenue&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,432,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Operating income (loss)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(132,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,800,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Net income (loss)&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(132,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,800,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="8" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;8,169,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,793,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,301,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,096,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Stockholders&#x2019; Equity&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,868,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,697,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:CostOfRevenue contextRef="c141" decimals="0" unitRef="usd">8432000</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c142" decimals="0" unitRef="usd">15000000</us-gaap:CostOfRevenue>
    <sieb:OperatingIncomeloss contextRef="c141" decimals="0" unitRef="usd">132000</sieb:OperatingIncomeloss>
    <sieb:OperatingIncomeloss contextRef="c142" decimals="0" unitRef="usd">-4800000</sieb:OperatingIncomeloss>
    <us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest contextRef="c141" decimals="0" unitRef="usd">-132000</us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest>
    <us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest contextRef="c142" decimals="0" unitRef="usd">4800000</us-gaap:NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest>
    <us-gaap:OtherAssets contextRef="c143" decimals="0" unitRef="usd">8169000</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="c144" decimals="0" unitRef="usd">10793000</us-gaap:OtherAssets>
    <us-gaap:OtherLiabilities contextRef="c143" decimals="0" unitRef="usd">5301000</us-gaap:OtherLiabilities>
    <us-gaap:OtherLiabilities contextRef="c144" decimals="0" unitRef="usd">6096000</us-gaap:OtherLiabilities>
    <us-gaap:StockholdersEquityOther contextRef="c141" decimals="0" unitRef="usd">2868000</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c142" decimals="0" unitRef="usd">4697000</us-gaap:StockholdersEquityOther>
    <sieb:InvestmentCarryingAmount contextRef="c140" decimals="0" unitRef="usd">0</sieb:InvestmentCarryingAmount>
    <us-gaap:InvestmentTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;12. Investments, Cost&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;OpenHand&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Initial Transaction&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On January 31, 2021, the Company and OpenHand entered into a stock purchase agreement whereby the Company acquired an interest of &lt;span style="font-size:10pt; "&gt;5&lt;/span&gt;% of OpenHand common stock for consideration of a total of $&lt;span style="font-size:10pt; "&gt;2,231,000&lt;/span&gt; consisting of $&lt;span style="font-size:10pt; "&gt;850,000&lt;/span&gt; in cash and &lt;span style="font-size:10pt; "&gt;329,654&lt;/span&gt; restricted shares of the Company&#x2019;s common stock valued at $&lt;span style="font-size:10pt; "&gt;1,381,000&lt;/span&gt; or $&lt;span style="font-size:10pt; "&gt;4.19&lt;/span&gt; per share. The Company&#x2019;s common stock was issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The value of the Company&#x2019;s restricted stock was determined using the thirty-day trading average. The Company agreed to register the shares issued to OpenHand by filing a selling shareholder registration statement. The Company also received an option to purchase an additional &lt;span style="font-size:10pt; "&gt;7.5&lt;/span&gt;% of OpenHand for approximately $&lt;span style="font-size:10pt; "&gt;4.5&lt;/span&gt; million, based upon a $&lt;span style="font-size:10pt; "&gt;60&lt;/span&gt; million valuation of OpenHand. This option expires &lt;span style="font-size:10pt; "&gt;18&lt;/span&gt; months after the launch of the OpenHand platform.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Termination Agreement&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On August 18, 2021, the Company and OpenHand agreed to terminate their working relationship. In connection therewith, the Company and OpenHand amended and restated their January 31, 2021 stock purchase agreement to provide that the Company would pay $&lt;span style="font-size:10pt; "&gt;850,000&lt;/span&gt; in cash in exchange for &lt;span style="font-size:10pt; "&gt;2&lt;/span&gt;% of the outstanding common stock of OpenHand as of January 31, 2021, and receive a &lt;span style="font-size:10pt; "&gt;15&lt;/span&gt;-month option to purchase an additional &lt;span style="font-size:10pt; "&gt;2&lt;/span&gt;% of the outstanding common stock of OpenHand at an exercise price equal to a company valuation of $&lt;span style="font-size:10pt; "&gt;42.5&lt;/span&gt; million. The parties agreed to rescind OpenHand&#x2019;s purchase of the &lt;span style="font-size:10pt; "&gt;329,654&lt;/span&gt; restricted shares of the Company&#x2019;s common stock. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;No value was attributed to the option because it was not a derivative and there were no transaction costs associated with this option, and the option expired in November 2022.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The investment does not have a readily determinable fair value since OpenHand is a private company and its shares are not publicly traded. The Company made an accounting policy election to measure this investment at cost less any impairment adjusted for any changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the year ended December 31, 2021, there was a loss on sale of $&lt;span style="font-size:10pt; "&gt;63,000&lt;/span&gt; as a result of the August 18, 2021 amendment which is included in the line item &#x201c;Other general and administrative&#x201d; on the statements of operations. As of both December 31, 2022 and 2021, the carrying value of the Company&#x2019;s investment in OpenHand was $850,000, and management concluded that the Company&#x2019;s investment in OpenHand is not impaired and that no additional events or changes in circumstances were identified that could have a significant effect on the original valuation of the investment.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:InvestmentTextBlock>
    <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="c145" decimals="2" unitRef="pure">0.05</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
    <us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="c146" decimals="0" unitRef="usd">2231000</us-gaap:BusinessCombinationConsiderationTransferred1>
    <us-gaap:PaymentsToAcquireBusinessesGross contextRef="c146" decimals="0" unitRef="usd">850000</us-gaap:PaymentsToAcquireBusinessesGross>
    <us-gaap:WeightedAverageNumberOfSharesRestrictedStock contextRef="c147" decimals="0" unitRef="shares">329654</us-gaap:WeightedAverageNumberOfSharesRestrictedStock>
    <us-gaap:CommonStockValueOutstanding contextRef="c148" decimals="0" unitRef="usd">1381000</us-gaap:CommonStockValueOutstanding>
    <us-gaap:CommonStockNoParValue contextRef="c148" decimals="2" unitRef="usdPershares">4.19</us-gaap:CommonStockNoParValue>
    <us-gaap:InvestmentSoldNotYetPurchasedPercentOfNetAssets contextRef="c149" decimals="3" unitRef="pure">0.075</us-gaap:InvestmentSoldNotYetPurchasedPercentOfNetAssets>
    <sieb:PurchaseAnAdditionalOption contextRef="c147" decimals="-5" unitRef="usd">4500000</sieb:PurchaseAnAdditionalOption>
    <sieb:ValuationOfOpenhand contextRef="c147" decimals="-6" unitRef="usd">60000000</sieb:ValuationOfOpenhand>
    <us-gaap:PaymentsToAcquireBusinessesGross contextRef="c147" decimals="0" unitRef="usd">850000</us-gaap:PaymentsToAcquireBusinessesGross>
    <sieb:ExchangeOfOutstandingCommonStockPercentage contextRef="c146" decimals="INF" unitRef="pure">0.02</sieb:ExchangeOfOutstandingCommonStockPercentage>
    <sieb:PercentageOfOutstandingCommonStock contextRef="c150" decimals="INF" unitRef="pure">0.02</sieb:PercentageOfOutstandingCommonStock>
    <sieb:ValuationOfOpenhand contextRef="c150" decimals="-5" unitRef="usd">42500000</sieb:ValuationOfOpenhand>
    <sieb:PurchaseOfRestrictedShares contextRef="c151" decimals="0" unitRef="shares">329654</sieb:PurchaseOfRestrictedShares>
    <us-gaap:GainLossOnSaleOfProject contextRef="c151" decimals="0" unitRef="usd">63000</us-gaap:GainLossOnSaleOfProject>
    <us-gaap:Investments contextRef="c152" decimals="0" unitRef="usd">850000</us-gaap:Investments>
    <us-gaap:Investments contextRef="c153" decimals="0" unitRef="usd">850000</us-gaap:Investments>
    <us-gaap:LongTermDebtTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;13. Long-Term Debt&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Mortgage with East West Bank&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Overview&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On December 30, 2021, the Company purchased the Miami office building for approximately $6.8 million, which was partially financed through a ten year mortgage with East West Bancorp, Inc. (&#x201c;East West Bank&#x201d;). The mortgage was for approximately $4 million with a commitment for another $338,000 to finance part of the build out of the Miami office building. The Company has utilized its commitment of $338,000 as of December 31, 2022.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s obligations under the mortgage are secured by a lien on the Miami office building and the term of the loan is ten years. &lt;span style="font-size:10pt; "&gt;The repayment schedule will utilize a 30-year amortization period, with a balloon on the remaining amount due at the end of ten years.&lt;/span&gt; The interest rate is &lt;span style="font-size:10pt; "&gt;3.6&lt;/span&gt;% for the first 7 years, and thereafter the interest rate shall be at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than &lt;span style="font-size:10pt; "&gt;3.6&lt;/span&gt;%. As part of the agreement, the Company must maintain a debt service coverage ratio of &lt;span style="font-size:10pt; "&gt;1.4&lt;/span&gt; to 1. The loan is subject to a prepayment penalty over the first five years which is calculated as a percentage of the principal amount outstanding at the time of prepayment. &lt;span style="font-size:10pt; "&gt;This percentage is 5% in the first year and decreases by 1% each year thereafter, with the prepayment penalty ending after 5 years.&lt;/span&gt; As of December 31, 2022, the Company was in compliance with all of its covenants related to this agreement. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Remaining Payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Future remaining annual minimum principal payments for the mortgage with East West Bank as of December 31, 2022 were as follows:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;75,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;84,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;88,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2026&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Thereafter&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,048,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,386,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;The interest expense related to this mortgage was $143,000 and $0 for the years ended December 31, 2022, and 2021, respectively. As of December 31, 2022, the interest rate for this mortgage was 3.6%.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Loan with East West Bank&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Overview&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On July 22, 2020, the Company entered into a loan and security agreement with East West Bank. In accordance with the terms of this agreement, the Company had the ability to borrow term loans in an aggregate principal amount not to exceed $&lt;span style="font-size:10pt; "&gt;10&lt;/span&gt; million during the two-year period after July 22, 2020. The Company originally borrowed approximately $5.0 million and had an outstanding balance of $2.7 million as of December 31, 2022. The Company&#x2019;s ability to borrow an additional $5.0 million available on its loan with East West Bank expired on July 22, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s obligations under the agreement are secured by a lien on all of the Company&#x2019;s cash, dividends, stocks and other monies and property from time to time received or receivable in exchange for the Company&#x2019;s equity interests in and any other rights to payment from the Company&#x2019;s subsidiaries; any deposit accounts into which the foregoing is deposited and all substitutions, products, proceeds (cash and non-cash) arising out of any of the foregoing. Each term loan will have a term of &lt;span style="font-size:10pt; "&gt;four years,&lt;/span&gt; beginning when the draw is made. The repayment schedule will utilize a five-year (60 month) amortization period, with a balloon on the remaining amount due at the end of &lt;span style="font-size:10pt; "&gt;&lt;span style="-sec-ix-hidden: hidden-fact-97"&gt;four&lt;/span&gt; years&lt;/span&gt;. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Term loans made pursuant to the agreement shall bear interest at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than 3.25%.&lt;span style="font-size:10pt; "&gt; In addition to the foregoing, on the date that each term loan is made, the Company shall pay to the lender an origination fee equal to &lt;/span&gt;0.25&lt;span style="font-size:10pt; "&gt;% of the principal amount of such term loan. Pursuant to the loan agreement, the Company paid all lender expenses in connection with the loan agreement.&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;This agreement contains certain financial and non-financial covenants. The financial covenants are that the Company must maintain a debt service coverage ratio of &lt;span style="font-size:10pt; "&gt;1.35&lt;/span&gt; to 1, an effective tangible net worth of a minimum of $&lt;span style="font-size:10pt; "&gt;25&lt;/span&gt; million, and MSCO must maintain a net capital ratio that is not less than &lt;span style="font-size:10pt; "&gt;10&lt;/span&gt;% of aggregate debit items. &lt;span style="font-size:10pt; "&gt;Certain other non-financial covenants include that the Company must promptly notify East West Bank of the creation or acquisition of any subsidiary that at any time owns assets with a value of $100,000 or greater.&lt;/span&gt; As of December 31, 2022, the Company was in compliance with all its covenants related to this agreement. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In addition, the Company&#x2019;s obligations under the agreement are guaranteed pursuant to a guarantee agreement by and among,&#160;John&#160;J.&#160;Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Living Trust, U/D/T December 8, 1994 (&#x201c;John and Gloria Gebbia Trust&#x201d;).&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Remaining Payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Future remaining annual minimum principal payments for the loan with East West Bank as of December 31, 2022 were as follows:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;998,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,661,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,659,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;The interest expense related to the loan was $&lt;span style="font-size:10pt; "&gt;144,000&lt;/span&gt; and $&lt;span style="font-size:10pt; "&gt;138,000&lt;/span&gt; for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, the interest rate for this loan was 7.5%.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:LongTermDebtTextBlock>
    <sieb:AcquiredCommercialOfficeBuildingAndAssociatedProperty contextRef="c154" decimals="-5" unitRef="usd">6800000</sieb:AcquiredCommercialOfficeBuildingAndAssociatedProperty>
    <us-gaap:DebtInstrumentTerm contextRef="c155">P10Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:MortgageLoansInProcessOfForeclosureAmount contextRef="c3" decimals="-6" unitRef="usd">4000000</us-gaap:MortgageLoansInProcessOfForeclosureAmount>
    <us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount contextRef="c156" decimals="0" unitRef="usd">338000</us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount>
    <sieb:UnusedCommitmen contextRef="c157" decimals="0" unitRef="usd">338000</sieb:UnusedCommitmen>
    <us-gaap:LineOfCreditFacilityInterestRateDescription contextRef="c158">The repayment schedule will utilize a 30-year amortization period, with a balloon on the remaining amount due at the end of ten years.</us-gaap:LineOfCreditFacilityInterestRateDescription>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="c158" decimals="INF" unitRef="pure">0.036</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <sieb:InterestRateLineOfCredit contextRef="c158" decimals="INF" unitRef="pure">0.036</sieb:InterestRateLineOfCredit>
    <us-gaap:RatioOfIndebtednessToNetCapital1 contextRef="c159" decimals="INF" unitRef="pure">1.4</us-gaap:RatioOfIndebtednessToNetCapital1>
    <us-gaap:DebtInstrumentCovenantDescription contextRef="c158">This percentage is 5% in the first year and decreases by 1% each year thereafter, with the prepayment penalty ending after 5 years.</us-gaap:DebtInstrumentCovenantDescription>
    <srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock contextRef="c0">&lt;table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;75,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;84,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;88,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2026&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;91,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Thereafter&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,048,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,386,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;table cellpadding="0" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;998,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,661,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:82%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,659,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo contextRef="c167" decimals="0" unitRef="usd">75000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree contextRef="c167" decimals="0" unitRef="usd">84000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour contextRef="c167" decimals="0" unitRef="usd">88000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive contextRef="c167" decimals="0" unitRef="usd">91000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive contextRef="c167" decimals="0" unitRef="usd">4048000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive>
    <us-gaap:LongTermDebt contextRef="c167" decimals="0" unitRef="usd">4386000</us-gaap:LongTermDebt>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="c160" decimals="0" unitRef="usd">143000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="c161" decimals="0" unitRef="usd">0</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="c162" decimals="INF" unitRef="pure">0.036</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c163" decimals="-6" unitRef="usd">10000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount contextRef="c159" decimals="-5" unitRef="usd">5000000</us-gaap:DebtInstrumentUnusedBorrowingCapacityAmount>
    <us-gaap:LongTermDebt contextRef="c159" decimals="-5" unitRef="usd">2700000</us-gaap:LongTermDebt>
    <us-gaap:DebtInstrumentTerm contextRef="c164">P4Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:LineOfCreditFacilityInterestRateDescription contextRef="c164">Term loans made pursuant to the agreement shall bear interest at the prime rate as reported by the Wall Street Journal, provided that the minimum interest rate on any term loan will not be less than 3.25%.</us-gaap:LineOfCreditFacilityInterestRateDescription>
    <sieb:OriginationFee contextRef="c164" decimals="INF" unitRef="pure">0.0025</sieb:OriginationFee>
    <us-gaap:MinimumNetWorthRequiredForCompliance contextRef="c165" decimals="-6" unitRef="usd">25000000</us-gaap:MinimumNetWorthRequiredForCompliance>
    <sieb:NetCapitalRatio contextRef="c164" decimals="INF" unitRef="pure">0.10</sieb:NetCapitalRatio>
    <us-gaap:DebtInstrumentCovenantDescription contextRef="c164">Certain other non-financial covenants include that the Company must promptly notify East West Bank of the creation or acquisition of any subsidiary that at any time owns assets with a value of $100,000 or greater.</us-gaap:DebtInstrumentCovenantDescription>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo contextRef="c168" decimals="0" unitRef="usd">998000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree contextRef="c168" decimals="0" unitRef="usd">1661000</us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree>
    <us-gaap:LongTermDebt contextRef="c168" decimals="0" unitRef="usd">2659000</us-gaap:LongTermDebt>
    <us-gaap:InterestExpenseOther contextRef="c0" decimals="0" unitRef="usd">144000</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c5" decimals="0" unitRef="usd">138000</us-gaap:InterestExpenseOther>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="c166" decimals="INF" unitRef="pure">0.075</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:ShortTermDebtTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;14. Notes Payable - Related Party&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;During 2022 the Company had notes payable to Gloria E. Gebbia and Hedge Connection of $3 million and $600,000, respectively; however, as of December 31, 2022, the Company had no outstanding balance on these notes payables.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2021, the Company had various notes payable to Gloria E. Gebbia, the details of which are presented below:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;













            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Description&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Issuance Date&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Face Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Unpaid Principal &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due December 30, 2022**&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;December 30, 2021&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due June 30, 2022**&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;December 31, 2021&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due November 30, 2022***&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;November 30, 2020&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Notes payable &#x2013; related party&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;**On March 31, 2022, $2,880,000 in aggregate of notes payable to Gloria E. Gebbia was exchanged for 24% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;***This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#x2019;s calculation of net capital and the capital requirements under FINRA and SEC regulations. &lt;span style="font-size:10pt; "&gt;On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s interest expense for these notes payable for the years ended December 31, 2022 and 2021 was $151,000 and $206,000, respectively. The Company&#x2019;s interest payable related to these notes payable was $0 as of both December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:NotesPayable contextRef="c169" decimals="-6" unitRef="usd">3000000</us-gaap:NotesPayable>
    <us-gaap:NotesPayable contextRef="c170" decimals="0" unitRef="usd">600000</us-gaap:NotesPayable>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;













            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Description&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Issuance Date&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Face Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Unpaid Principal &lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due December 30, 2022**&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;December 30, 2021&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due June 30, 2022**&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;December 31, 2021&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;4.00% due November 30, 2022***&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;November 30, 2020&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:34%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Notes payable &#x2013; related party&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:17%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:8%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:18%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,000,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;**On March 31, 2022, $2,880,000 in aggregate of notes payable to Gloria E. Gebbia was exchanged for 24% ownership interest in RISE. During the year ended December 31, 2022, the Company paid the remainder of these notes payable.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;***This note payable is subordinated to MSCO and is subordinated to the claims of general creditors, approved by FINRA, and is included in MSCO&#x2019;s calculation of net capital and the capital requirements under FINRA and SEC regulations. &lt;span style="font-size:10pt; "&gt;On August 17, 2021, this note payable was renewed with a maturity of November 30, 2022.&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:DebtInstrumentIssuanceDate1 contextRef="c173" id="ix_2_fact">2021-12-30</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c174" decimals="0" unitRef="usd">2000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c174" decimals="0" unitRef="usd">2000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1 contextRef="c175" id="ix_3_fact">2021-12-31</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c176" decimals="0" id="ix_4_fact" unitRef="usd">2000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c176" decimals="0" unitRef="usd">2000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1 contextRef="c177" id="ix_5_fact">2020-11-30</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c178" decimals="0" id="ix_6_fact" unitRef="usd">3000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c178" decimals="0" id="ix_7_fact" unitRef="usd">3000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c4" decimals="0" unitRef="usd">7000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c4" decimals="0" unitRef="usd">7000000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:OtherNotesPayable contextRef="c171" decimals="0" unitRef="usd">2880000</us-gaap:OtherNotesPayable>
    <us-gaap:VariableInterestEntityOwnershipPercentage contextRef="c172" decimals="2" unitRef="pure">0.24</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:InterestAndDebtExpense contextRef="c0" decimals="0" unitRef="usd">151000</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c5" decimals="0" unitRef="usd">206000</us-gaap:InterestAndDebtExpense>
    <us-gaap:NotesPayable contextRef="c3" decimals="0" unitRef="usd">0</us-gaap:NotesPayable>
    <us-gaap:NotesPayable contextRef="c4" decimals="0" unitRef="usd">0</us-gaap:NotesPayable>
    <sieb:DeferredContractIncentiveTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;15. Deferred Contract Incentive&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of their arrangement for an additional &lt;span style="font-size:10pt; "&gt;four-year&lt;/span&gt; period commencing on August 1, 2021 and ending July 31, 2025.
      &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As part of this agreement, the Company received a one-time business development credit of $&lt;span style="font-size:10pt; "&gt;3&lt;/span&gt; million from NFS, and NFS will pay the Company four annual credits of $&lt;span style="font-size:10pt; "&gt;100,000&lt;/span&gt;, which are recorded in the line item &#x201c;Deferred contract incentive&#x201d; on the statements of financial condition. Annual credits shall be paid on the anniversary of the date on which the first credit was paid. The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#x201c;Clearing fees, including execution costs&#x201d; on the statements of operations. The amendment also provides for an early termination fee if the Company chooses to end its agreement before the end of the contract term. &lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In relation to this agreement, the Company recognized $850,000 and $354,000 in contra expense for the years ended December 31, 2022, and 2021, respectively. The balance of the deferred contract incentive was approximately $2.0 million and $2.7 million as of December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:DeferredContractIncentiveTextBlock>
    <us-gaap:BusinessDevelopment contextRef="c179" decimals="-6" unitRef="usd">3000000</us-gaap:BusinessDevelopment>
    <sieb:NumberOfAnnualCredits contextRef="c0" decimals="0" unitRef="pure">4</sieb:NumberOfAnnualCredits>
    <sieb:AnnualCredits contextRef="c0" decimals="0" unitRef="usd">100000</sieb:AnnualCredits>
    <sieb:BusinessDevelopmentDescription contextRef="c0">The business development credit and annual credits will be recognized as contra expense over four years and one year, respectively, in the line item &#x201c;Clearing fees, including execution costs&#x201d; on the statements of operations. The amendment also provides for an early termination fee if the Company chooses to end its agreement before the end of the contract term.</sieb:BusinessDevelopmentDescription>
    <sieb:ContraExpense contextRef="c0" decimals="0" unitRef="usd">850000</sieb:ContraExpense>
    <sieb:ContraExpense contextRef="c5" decimals="0" unitRef="usd">354000</sieb:ContraExpense>
    <sieb:DeferredContractIncentive contextRef="c180" decimals="-5" unitRef="usd">2000000</sieb:DeferredContractIncentive>
    <sieb:DeferredContractIncentive contextRef="c181" decimals="-5" unitRef="usd">2700000</sieb:DeferredContractIncentive>
    <sieb:PrincipalTransactionsAndProprietaryTradingTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;16. Principal Transactions and Proprietary Trading&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In 2022 the Company invested in treasury bill and treasury notes, which are primarily in the line item &#x201c;Cash and securities segregated for regulatory purposes&#x201d; on the statements of financial condition, in order to enhance its yield on its excess 15c3-3 deposits. During 2022, there was an increase in U.S. government securities yields, which created an unrealized loss of approximately $3.9 million on the Company&#x2019;s U.S. government securities portfolio for the year ended December 31, 2022. The aggregate unrealized loss on the portfolio will be returned over the duration of the government securities, at a point no later than the maturity of the securities. The maturities of the government securities are primarily in 2023 and the latest maturity is August 2024.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The following table represents the detail related to principal transactions and proprietary trading.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;














            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="10" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;(Year over&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Decrease)&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; "&gt;Realized and unrealized gain on primarily riskless principal transactions&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,643,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,675,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(8,032,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; "&gt;Unrealized loss on portfolio of U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(3,900,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;)&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(28,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(3,872,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Total Principal transactions and proprietary trading&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,743,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,647,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(11,904,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</sieb:PrincipalTransactionsAndProprietaryTradingTextBlock>
    <us-gaap:UnrealizedGainLossOnEnergyContracts contextRef="c0" decimals="-5" unitRef="usd">3900000</us-gaap:UnrealizedGainLossOnEnergyContracts>
    <sieb:ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;














            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="10" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ended December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;(Year over&lt;/span&gt;&lt;/p&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Decrease)&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Principal transactions and proprietary trading&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; "&gt;Realized and unrealized gain on primarily riskless principal transactions&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,643,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,675,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(8,032,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:20pt; margin-top:0pt; margin-bottom:0pt; "&gt;Unrealized loss on portfolio of U.S. government securities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(3,900,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;)&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(28,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(3,872,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:60%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Total Principal transactions and proprietary trading&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,743,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;15,647,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(11,904,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</sieb:ScheduleOfPrincipalTransactionsAndProprietaryTradingTableTextBlock>
    <us-gaap:PrincipalInvestmentGainsLosses contextRef="c0" decimals="0" unitRef="usd">7643000</us-gaap:PrincipalInvestmentGainsLosses>
    <us-gaap:PrincipalInvestmentGainsLosses contextRef="c5" decimals="0" unitRef="usd">15675000</us-gaap:PrincipalInvestmentGainsLosses>
    <us-gaap:PrincipalInvestmentGainsLosses contextRef="c182" decimals="0" unitRef="usd">-8032000</us-gaap:PrincipalInvestmentGainsLosses>
    <sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities contextRef="c0" decimals="0" unitRef="usd">3900000</sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities>
    <sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities contextRef="c5" decimals="0" unitRef="usd">28000</sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities>
    <sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities contextRef="c182" decimals="0" unitRef="usd">3872000</sieb:UnrealizedLossOnPortfolioOfUSGovernmentSecurities>
    <us-gaap:PrincipalTransactionsRevenue contextRef="c0" decimals="0" unitRef="usd">3743000</us-gaap:PrincipalTransactionsRevenue>
    <us-gaap:PrincipalTransactionsRevenue contextRef="c5" decimals="0" unitRef="usd">15647000</us-gaap:PrincipalTransactionsRevenue>
    <us-gaap:PrincipalTransactionsRevenue contextRef="c182" decimals="0" unitRef="usd">-11904000</us-gaap:PrincipalTransactionsRevenue>
    <sieb:SoftDollarArrangementTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:14pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;17. Soft Dollar Arrangement&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For certain clients of RISE, the Company had soft dollar and commission sharing arrangements with customers that fall both within, and outside of, the safe harbor provisions of Rule 28(e) of the Securities Exchange Act of 1934 ("Rule 28(e)"), as amended. These soft dollar arrangements were determined to be a separate performance obligation that should be allocated a portion of the transaction price.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Under these arrangements, the Company charged additional dollars on customer trades and used these fees to pay third parties for research, brokerage services, market data, and related expenses (&#x201c;research services&#x201d;) on behalf of clients. The Company was an agent in these arrangements, as it did not control the research services before they were transferred to the customer. As such, the revenue from these agreements were recognized net of cost in the line item &#x201c;Commissions and fees&#x201d; on the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company paid client expenses of approximately $8,000 and $625,000 for the years ended December 31, 2022 and 2021, respectively. The Company did not have an outstanding receivable or payable as of December 31, 2022 related to these arrangements.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of both December 31, 2022 and 2021, no allowance for uncollectible commissions was necessary as the Company believes all commissions receivable will be realized.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:SoftDollarArrangementTextBlock>
    <us-gaap:OtherExpenses contextRef="c0" decimals="0" unitRef="usd">8000</us-gaap:OtherExpenses>
    <us-gaap:OtherExpenses contextRef="c5" decimals="0" unitRef="usd">625000</us-gaap:OtherExpenses>
    <sieb:ReferralFeesTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;18. Referral Fees&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In relation to the operations of RISE, the Company had agreements with various third parties to share commissions and pay fees as defined in the respective agreements. These expenses were approximately $0 and $1,213,000 for the years ended December 31, 2022 and 2021, respectively, which are in the line item &#x201c;Referral fees&#x201d; on the statements of operations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</sieb:ReferralFeesTextBlock>
    <us-gaap:OtherCostAndExpenseOperating contextRef="c0" decimals="0" unitRef="usd">0</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:OtherCostAndExpenseOperating contextRef="c5" decimals="0" unitRef="usd">1213000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;19. Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In August 2022, the Inflation Reduction Act (&#x201c;IRA&#x201d;) and CHIPS and Science Act (&#x201c;CHIPS Act&#x201d;) were both enacted. This new legislation includes the implementation of a new corporate alternative minimum tax, an excise tax on stock buybacks, and tax incentives for energy and climate initiatives, among other provisions. The income tax provisions of the IRA or the CHIPS Act had limited applicability to the Company and did not have a material impact on the Company&#x2019;s financial statements.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s provision for (benefit from) income taxes is comprised of the following:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ending December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Current&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Federal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(749,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,084,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;State and local&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;104,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;114,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Current&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(645,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,198,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Federal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(305,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;96,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;State and local&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(350,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;427,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(655,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;523,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Provision for (benefit from) income taxes&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(1,300,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,721,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;The Company&#x2019;s effective tax rate differs from the U.S. federal statutory income tax rate of 21% for the periods indicated are as follows:&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ending December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Federal statutory income tax rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;21.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;21.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Tax amortization of intangible assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6.5&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;4.1 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Non-deductible fines and penalties&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-98; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;0.8&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Share based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-99; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Permanent differences&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;6.1 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;0.8&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;State and local taxes, net of federal benefit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9.4&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.6&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Change in valuation allowance&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-100; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;&#x2014; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Other&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2.5 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;0.4 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Effective tax rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;30.3&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;25.5&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company&#x2019;s deferred tax assets and liabilities are as follows:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred tax assets:&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Net operating losses&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,023,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,437,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;648,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;749,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Share-based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-101; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-102; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Investment in Tigress&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;775,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-103; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Investment in RISE&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Accrued compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-104; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;62,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;45,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;13,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Subtotal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,501,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,401,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less: valuation allowance&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;978,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,070,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred tax assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,523,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,331,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred tax liabilities:&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Fixed assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,126,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;892,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Share-based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-105; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;145,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred tax liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,126,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,037,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Net Deferred tax assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,397,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,294,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In assessing the Company&#x2019;s ability to recover its deferred tax assets, the Company evaluated whether it is more likely than not that some portion or the entire deferred tax asset will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating losses can be utilized. The Company considered all positive and negative evidence when determining the amount of the net deferred tax assets that are more likely than not to be realized. This evidence includes, but is not limited to, historical earnings, scheduled reversal of taxable temporary differences, tax planning strategies and projected future taxable income.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Based on historical operating profitability, positive trend of earnings and projected future taxable income, the Company concluded as of December 31, 2022 that its U.S. deferred tax assets are realizable on a more-likely-than-not basis with the exception of certain investments that will result in future capital losses which are only available to offset capital gain income and certain state net operating losses. The amount of the Company&#x2019;s valuation allowance decreased $92,000 during 2022. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company&#x2019;s deferred income tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2021, the Company had U.S. federal net operating loss carryforwards of approximately $8.2 million of which $6.4 million expires in varying amounts in 2035 and 2036 if not utilized but available to offset 100% of future taxable income and $1.8 million which is permitted to be carried forward indefinitely but only available to offset 80% of future taxable income. Approximately $6.4 million of the U.S. federal net operating loss carryforwards are subject to annual limitation under Section 382.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2020&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during current year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,315,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during prior year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-106; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Reductions for tax positions taken during prior years&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Settlements&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-107; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Expirations of statutes of limitations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-108; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2021&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,418,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during current year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-109; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during prior year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Reductions for tax positions taken during prior years&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;834,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Settlements&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-110; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Expirations of statutes of limitations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-111; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2022&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,596,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;Of the amounts reflected above as of December 31, 2022, the entire amount would reduce the Company&#x2019;s effective tax rate if recognized. The Company records accrued interest and penalties related to income tax matters as part of the provision for income taxes. For the years ended December 31, 2022 and 2021, the Company recognized expense related to interest and penalties on unrecognized tax benefits of $100,000 and $27,000, respectively. For the years ended December 31, 2022 and 2021, the accrued balance of interest and penalties on unrecognized tax benefits was $127,000 and $27,000, respectively. The Company does not believe that the amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company files a federal income tax return and income tax returns in various state tax jurisdictions. The Company is not currently under examination by the IRS or any state or local taxing authority for any tax year. The open tax years for the federal and state income tax filings is generally 2019 through 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ending December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Current&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Federal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(749,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,084,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;State and local&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;104,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;114,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Current&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(645,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,198,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Federal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(305,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;96,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;State and local&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(350,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;427,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(655,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;523,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Provision for (benefit from) income taxes&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(1,300,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,721,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-749000</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">1084000</us-gaap:CurrentFederalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">104000</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">114000</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-645000</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">1198000</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-305000</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">96000</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-350000</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">427000</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-655000</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">523000</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-1300000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c5" decimals="0" unitRef="usd">1721000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:EffectiveIncomeTaxRateReconciliationDeductions contextRef="c0" decimals="INF" unitRef="pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationDeductions>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Year Ending December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Federal statutory income tax rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;21.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;21.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Tax amortization of intangible assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6.5&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;4.1 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Non-deductible fines and penalties&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-98; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;0.8&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Share based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-99; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Permanent differences&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;6.1 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;0.8&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;State and local taxes, net of federal benefit&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;9.4&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5.6&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Change in valuation allowance&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2.0&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-100; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;&#x2014; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Other&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2.5 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;0.4 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:70%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Effective tax rate&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;30.3&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:12%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;25.5&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;%&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c0" decimals="3" unitRef="pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c5" decimals="3" unitRef="pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization contextRef="c0" decimals="3" unitRef="pure">0.065</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization>
    <us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization contextRef="c5" decimals="3" unitRef="pure">-0.041</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAmortization>
    <us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther contextRef="c5" decimals="3" unitRef="pure">0.008</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther>
    <us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost contextRef="c5" decimals="3" unitRef="pure">0.01</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost>
    <us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="c0" decimals="3" unitRef="pure">-0.061</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
    <us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="c5" decimals="3" unitRef="pure">0.008</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c0" decimals="3" unitRef="pure">0.094</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c5" decimals="3" unitRef="pure">0.056</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c0" decimals="3" unitRef="pure">0.02</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments contextRef="c0" decimals="3" unitRef="pure">-0.025</us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments contextRef="c5" decimals="3" unitRef="pure">-0.004</us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c0" decimals="3" unitRef="pure">0.303</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c5" decimals="3" unitRef="pure">0.255</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;












            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="6" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;As of December 31,&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2022&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;2021&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred tax assets:&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Net operating losses&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,023,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,437,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Lease liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;648,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;749,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Share-based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-101; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-102; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Investment in Tigress&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;775,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-103; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Investment in RISE&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;10,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;140,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Accrued compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-104; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;62,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Other&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;45,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;13,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Subtotal&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,501,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;6,401,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Less: valuation allowance&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;978,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,070,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred tax assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,523,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;5,331,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Deferred tax liabilities:&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Fixed assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,126,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;892,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Share-based compensation&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-105; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;145,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Total Deferred tax liabilities&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,126,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;1,037,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&#160;&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:58%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Net Deferred tax assets&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,397,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:15%; vertical-align:bottom; border-bottom:3px double #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,294,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; border-bottom:3px double #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="c3" decimals="0" unitRef="usd">5023000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="c4" decimals="0" unitRef="usd">5437000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
    <sieb:DeferredTaxAssetsLeaseLiabilities contextRef="c3" decimals="0" unitRef="usd">648000</sieb:DeferredTaxAssetsLeaseLiabilities>
    <sieb:DeferredTaxAssetsLeaseLiabilities contextRef="c4" decimals="0" unitRef="usd">749000</sieb:DeferredTaxAssetsLeaseLiabilities>
    <us-gaap:DeferredTaxAssetsInvestments contextRef="c3" decimals="0" unitRef="usd">775000</us-gaap:DeferredTaxAssetsInvestments>
    <us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries contextRef="c3" decimals="0" unitRef="usd">10000</us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries>
    <us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries contextRef="c4" decimals="0" unitRef="usd">140000</us-gaap:DeferredTaxAssetsInvestmentInSubsidiaries>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences contextRef="c4" decimals="0" unitRef="usd">62000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsCompensatedAbsences>
    <us-gaap:DeferredTaxAssetsOther contextRef="c3" decimals="0" unitRef="usd">45000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther contextRef="c4" decimals="0" unitRef="usd">13000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsGross contextRef="c3" decimals="0" unitRef="usd">6501000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="c4" decimals="0" unitRef="usd">6401000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c3" decimals="0" unitRef="usd">978000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c4" decimals="0" unitRef="usd">1070000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsNet contextRef="c3" decimals="0" unitRef="usd">5523000</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsNet contextRef="c4" decimals="0" unitRef="usd">5331000</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd">1126000</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
    <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment contextRef="c4" decimals="0" unitRef="usd">892000</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
    <us-gaap:DeferredTaxLiabilitiesOtherComprehensiveIncome contextRef="c4" decimals="0" unitRef="usd">145000</us-gaap:DeferredTaxLiabilitiesOtherComprehensiveIncome>
    <us-gaap:DeferredIncomeTaxLiabilities contextRef="c3" decimals="0" unitRef="usd">1126000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredIncomeTaxLiabilities contextRef="c4" decimals="0" unitRef="usd">1037000</us-gaap:DeferredIncomeTaxLiabilities>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c3" decimals="0" unitRef="usd">4397000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c4" decimals="0" unitRef="usd">4294000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:TaxCreditCarryforwardValuationAllowance contextRef="c3" decimals="0" unitRef="usd">92000</us-gaap:TaxCreditCarryforwardValuationAllowance>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="c183" decimals="-5" unitRef="usd">8200000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration contextRef="c4" decimals="-5" unitRef="usd">6400000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration>
    <sieb:PercentageOfFutureTaxableIncome contextRef="c184" decimals="2" unitRef="pure">1</sieb:PercentageOfFutureTaxableIncome>
    <us-gaap:DeferredTaxAssetsOtherTaxCarryforwards contextRef="c4" decimals="-5" unitRef="usd">1800000</us-gaap:DeferredTaxAssetsOtherTaxCarryforwards>
    <sieb:PercentageOfFutureTaxableIncome contextRef="c185" decimals="2" unitRef="pure">0.80</sieb:PercentageOfFutureTaxableIncome>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="c4" decimals="-5" unitRef="usd">6400000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; margin:auto; " width="100%"&gt;








            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Amount&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2020&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,105,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during current year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,315,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during prior year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-106; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Reductions for tax positions taken during prior years&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;2,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Settlements&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-107; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Expirations of statutes of limitations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-108; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2021&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;2,418,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during current year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-109; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Additions for tax positions taken during prior year&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;12,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Reductions for tax positions taken during prior years&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;(&lt;span style="font-size:10pt; "&gt;834,000 &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;)&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Settlements&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-110; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:10pt; margin-top:0pt; margin-bottom:0pt; "&gt;Expirations of statutes of limitations&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="-sec-ix-hidden: hidden-fact-111; font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;&#x2014;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Balance as of December 31, 2022&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;$&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;1,596,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; border-bottom:0.7pt solid #000000; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:85%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:11%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt; &lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock>
    <us-gaap:UnrecognizedTaxBenefits contextRef="c12" decimals="0" unitRef="usd">1105000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions contextRef="c5" decimals="0" unitRef="usd">1315000</us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions contextRef="c5" decimals="0" unitRef="usd">2000</us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefits contextRef="c4" decimals="0" unitRef="usd">2418000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions contextRef="c0" decimals="0" unitRef="usd">12000</us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions contextRef="c0" decimals="0" unitRef="usd">834000</us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions>
    <us-gaap:UnrecognizedTaxBenefits contextRef="c3" decimals="0" unitRef="usd">1596000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="c44" decimals="0" unitRef="usd">100000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="c185" decimals="0" unitRef="usd">27000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="c43" decimals="0" unitRef="usd">127000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="c184" decimals="0" unitRef="usd">27000</us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
    <us-gaap:CapitalRequirementsOnTrustAssetsTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;20. Capital Requirements&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;MSCO&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Net Capital&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO is subject to the Uniform Net Capital Rules of the SEC (Rule 15c3-1) of the Exchange Act. Under the alternate method permitted by this rule, net capital, as defined, shall not be less than the lower of $1 million or 2% of aggregate debit items arising from customer transactions. As of December 31, 2022, MSCO&#x2019;s net capital was $30.6 million, which was approximately $29.2 million in excess of its required net capital of $1.4 million, and its percentage of aggregate debit balances to net capital was 44.49%.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2021, MSCO&#x2019;s net capital was $36.4 million, which was approximately $34.3 million in excess of its required net capital of $2.1 million, and its percentage of aggregate debit balances to net capital was 34.9%.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Special Reserve Account&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;MSCO is subject to Customer Protection Rule 15c3-3 which requires segregation of funds in a special reserve account for the exclusive benefit of customers. As of December 31, 2022, MSCO had cash and securities deposits of $276.2 million (cash of $135.2 million, securities with a fair value of $141.0 million) in the special reserve accounts which was $11.9 million in excess of the deposit requirement of $264.3 million. The Company made no subsequent deposits or withdrawals on January 3, 2023.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2021, MSCO had cash deposits of $326.8 million in the special reserve accounts which was $31.9 million in excess of the deposit requirement of $294.9 million. After adjustments for deposit(s) and / or withdrawal(s) made on January 3, 2022, MSCO had $1.9 million in excess of the deposit requirement.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;RISE&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; font-style:italic; "&gt;Net Capital&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;RISE, as a member of FINRA, is subject to the SEC Uniform Net Capital Rule 15c3-1. This rule requires the maintenance of minimum net capital and that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1 and that equity capital may not be withdrawn, or cash dividends paid if the resulting net capital ratio would exceed 10 to 1. RISE is also subject to the CFTC&#x2019;s minimum financial requirements which require that RISE maintain net capital, as defined, equal to the greater of its requirements under Regulation 1.17 under the Commodity Exchange Act or Rule 15c3-1.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, RISE&#x2019;s net capital was approximately $1.2 million which was $0.9 million in excess of its minimum requirement of $250,000 under 15c3-1. As of December 31, 2021, RISE&#x2019;s net capital was approximately $1.7 million which was $1.4 million in excess of its minimum requirement of $250,000 under 15c3-1.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:CapitalRequirementsOnTrustAssetsTextBlock>
    <srt:NetCapitalInExcessOfFivePercentOfDebitItems contextRef="c3" decimals="-6" unitRef="usd">1000000</srt:NetCapitalInExcessOfFivePercentOfDebitItems>
    <sieb:PercentageOfAggregateDebitBalanceToNetCapital contextRef="c186" decimals="INF" unitRef="pure">0.02</sieb:PercentageOfAggregateDebitBalanceToNetCapital>
    <srt:NetCapital contextRef="c187" decimals="-5" unitRef="usd">30600000</srt:NetCapital>
    <sieb:NetCapitalInExcessOfMinimumRequirement contextRef="c187" decimals="-5" unitRef="usd">29200000</sieb:NetCapitalInExcessOfMinimumRequirement>
    <sieb:NetCapitalInExcessOfItsMinimumRequirement contextRef="c187" decimals="-5" unitRef="usd">1400000</sieb:NetCapitalInExcessOfItsMinimumRequirement>
    <sieb:PercentageOfAggregateDebitBalanceToNetCapital contextRef="c42" decimals="INF" unitRef="pure">0.4449</sieb:PercentageOfAggregateDebitBalanceToNetCapital>
    <srt:NetCapital contextRef="c188" decimals="-5" unitRef="usd">36400000</srt:NetCapital>
    <sieb:NetCapitalInExcessOfMinimumRequirement contextRef="c188" decimals="-5" unitRef="usd">34300000</sieb:NetCapitalInExcessOfMinimumRequirement>
    <srt:MinimumNetCapitalRequiredForBrokerDealerSubsidiary1 contextRef="c188" decimals="-5" unitRef="usd">2100000</srt:MinimumNetCapitalRequiredForBrokerDealerSubsidiary1>
    <sieb:PercentageOfAggregateDebitBalanceToNetCapital contextRef="c188" decimals="INF" unitRef="pure">0.349</sieb:PercentageOfAggregateDebitBalanceToNetCapital>
    <sieb:CashAndSecuritiesDeposits contextRef="c189" decimals="-5" unitRef="usd">276200000</sieb:CashAndSecuritiesDeposits>
    <us-gaap:Cash contextRef="c187" decimals="-5" unitRef="usd">135200000</us-gaap:Cash>
    <sieb:SecuritiesWithFairValue contextRef="c189" decimals="-5" unitRef="usd">141000000</sieb:SecuritiesWithFairValue>
    <sieb:CashDepositsInExcessOfMinimumRequirement contextRef="c187" decimals="-5" unitRef="usd">11900000</sieb:CashDepositsInExcessOfMinimumRequirement>
    <sieb:MinimumCashDepositsRequired contextRef="c187" decimals="-5" unitRef="usd">264300000</sieb:MinimumCashDepositsRequired>
    <sieb:CashDeposit contextRef="c190" decimals="-5" unitRef="usd">326800000</sieb:CashDeposit>
    <sieb:SpecialReserveAccounts contextRef="c190" decimals="-5" unitRef="usd">31900000</sieb:SpecialReserveAccounts>
    <sieb:MinimumCashDepositsRequired contextRef="c188" decimals="-5" unitRef="usd">294900000</sieb:MinimumCashDepositsRequired>
    <sieb:ExcessOfDepositRequirement contextRef="c191" decimals="-5" unitRef="usd">1900000</sieb:ExcessOfDepositRequirement>
    <sieb:NetCapitalRequirement contextRef="c192" decimals="-5" unitRef="usd">1200000</sieb:NetCapitalRequirement>
    <sieb:InExcessOfMinimumRequirement contextRef="c192" decimals="-5" unitRef="usd">900000</sieb:InExcessOfMinimumRequirement>
    <sieb:MinimumRequirement contextRef="c193" decimals="0" unitRef="usd">250000</sieb:MinimumRequirement>
    <sieb:NetCapitalRequirement contextRef="c194" decimals="-5" unitRef="usd">1700000</sieb:NetCapitalRequirement>
    <sieb:InExcessOfMinimumRequirement contextRef="c194" decimals="-5" unitRef="usd">1400000</sieb:InExcessOfMinimumRequirement>
    <sieb:MinimumRequirement contextRef="c195" decimals="0" unitRef="usd">250000</sieb:MinimumRequirement>
    <us-gaap:FinancialInstrumentsDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;21. Financial Instruments With Off-Balance Sheet Risk&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Credit Risk&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company is engaged in various trading and brokerage activities whose counterparties include broker-dealers, banks and other financial institutions.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In the event the counterparties do not fulfill their obligations, the Company may sustain a loss if the market value of the instrument is different from the contract value of the transaction. The risk of default primarily depends upon the credit worthiness of the counterparties involved in the transactions. It is the Company&#x2019;s policy to review, as necessary, the credit standing of each counterparty with which it conducts business. The Company has experienced no material historical losses in relation to its counterparties for the years ended December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Off-Balance Sheet Risks&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company enters into various transactions to meet the needs of customers, conduct trading activities, and manage market risks and is, therefore, subject to varying degrees of market and credit risk.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In the normal course of business, the Company&#x2019;s customer activities involve the execution, settlement, and financing of various customer securities transactions. These activities may expose the Company to off-balance sheet risk in the event the customer or other broker is unable to fulfill their contracted obligations and the Company has to purchase or sell the financial instrument underlying the contract at a loss.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s customer securities activities are transacted on either a cash or margin basis. In margin transactions, the Company extends credit to its customers, subject to various regulatory and internal margin requirements, and is collateralized by cash and securities in the customers&#x2019; accounts. In connection with these activities, the Company executes and clears customer transactions involving the sale of securities not yet purchased, substantially all of which are transacted on a margin basis subject to individual exchange regulations.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Such transactions may expose the Company to off-balance sheet risk in the event margin requirements are not sufficient to fully cover losses that customers may incur. In the event the customer fails to satisfy obligations, the Company may be required to purchase or sell financial instruments at prevailing market prices to fulfill the customer&#x2019;s obligations.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company seeks to control the risks associated with its customer activities by requiring customers to maintain margin collateral in compliance with various regulatory requirements and internal guidelines which meet or exceed regulatory requirements. The Company monitors required margin levels daily and pursuant to such guidelines, requires customers to deposit additional collateral or to reduce positions when necessary.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s customer financing and securities settlement activities may require the Company to pledge customer securities as collateral in support of various secured financing sources such as bank loans and securities loaned. In the event the counterparty is unable to meet its contractual obligation to return customer securities pledged as collateral, the Company may be exposed to the risk of acquiring the securities at prevailing market prices in order to satisfy its customer obligations. The Company seeks to mitigate this risk by monitoring the market value of securities pledged on a daily basis and by requiring adjustments of collateral levels in the event of excess market exposure. In addition, the Company establishes credit limits for such activities and continuously monitors compliance.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s securities lending transactions are subject to master netting agreements with other broker-dealers; however, amounts are presented gross in the statements of financial condition. The Company further mitigates risk by using a program with a clearing organization which guarantees the return of cash to the Company as well as using industry standard software to ensure daily changes to market value are continuously updated and any changes to collateralization are immediately covered.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, the Company had margin loans extended to its customers of approximately $365.4 million, of which $52.1 million is in the line item &#x201c;Receivables from customers&#x201d; on the statements of financial condition. As of December 31, 2021, the Company had margin loans extended to its customers of approximately $581.8 million, of which $84.2 million is in the line item &#x201c;Receivables from customers&#x201d; on the statements of financial condition. There were no material losses for unsettled customer transactions for the years ended December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:FinancialInstrumentsDisclosureTextBlock>
    <sieb:MarginLoansExtended contextRef="c3" decimals="-5" unitRef="usd">365400000</sieb:MarginLoansExtended>
    <sieb:ReceivablesFromCustomers1 contextRef="c3" decimals="-5" unitRef="usd">52100000</sieb:ReceivablesFromCustomers1>
    <sieb:MarginLoansExtended contextRef="c4" decimals="-5" unitRef="usd">581800000</sieb:MarginLoansExtended>
    <sieb:ReceivablesFromCustomers1 contextRef="c4" decimals="-5" unitRef="usd">84200000</sieb:ReceivablesFromCustomers1>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;22. Commitments, Contingencies and Other&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Legal and Regulatory Matters&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company is party to certain claims, suits and complaints arising in the ordinary course of business.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For activity related to operations of StockCross prior to the Company&#x2019;s acquisition of StockCross, FINRA&#x2019;s Division of Enforcement is currently investigating UIT transactions that were executed by StockCross that the enforcement staff believes were terminated early. The Company believes that many of these transactions were UIT transactions that were the subject of its prior settlements with the Commonwealth of Massachusetts (Dkt. No. E-2017-0104) and the State of California (CRD No.s: 6670 and 2400211). All of these transactions occurred prior to the Company&#x2019;s acquisition of StockCross on January 1, 2020.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Management cannot at this time assess either the duration or the likely outcome or consequences of the FINRA investigation. Nevertheless, FINRA has the authority to impose sanctions on the Company or require that it make offers of restitution to other customers who FINRA believes incurred sales charges in early liquidations of UITs. No assurances can be given that a mutual settlement with FINRA regarding the investigation can be reached or that any amount paid in settlement will not be material.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022, all other legal matters are without merit or involve amounts which would not have a material impact on the Company&#x2019;s results of operations or financial position.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Overnight Financing&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As of December 31, 2022 and 2021, MSCO had an available line of credit for short term overnight demand borrowing with BMO Harris Bank (&#x201c;BMO Harris&#x201d;) of up to $25 million and $15 million, respectively. As of those dates, MSCO had no outstanding loan balance and there were no commitment fees or other restrictions on the line of credit. On May 23, 2022, MSCO increased its principal amount for this line of credit from $15 million to $25 million. The Company utilizes customer or firm securities as a pledge for short-term borrowing needs.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The interest expense for this credit line was $2,000 and $17,000 for the years ended December 31, 2022 and 2021, respectively. There were no fees associated with the utilization of this credit line for the years ended December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;At the Market Offering&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On May 27, 2022, the Company entered into a Capital on DemandTM Sales Agreement (the &#x201c;Sales Agreement&#x201d;) with JonesTrading as agent, pursuant to which the Company may offer and sell, from time to time through JonesTrading, shares of the Company&#x2019;s common stock having an aggregate offering amount of up to $9.6 million under the Company&#x2019;s shelf registration statement on Form S-3. The Company is not obligated to make any sales of shares under the Sales Agreement. The Company agreed to pay JonesTrading a commission rate equal to 3.0% of the aggregate gross proceeds from each sale of shares. The Company or JonesTrading may suspend or terminate the offering upon notice to the other party and subject to other conditions. Whether the Company sells securities under the Sales Agreement will depend on a number of factors, including the market conditions at that time, the Company&#x2019;s cash position at that time and the availability and terms of alternative sources of capital.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the year ended December 31, 2022, the Company did not sell any shares pursuant to this Sales Agreement. For the year ended December 31, 2022, the Company incurred approximately $98,000 in legal and audit fees related to this Sales Agreement, which are in the line item &#x201c;Professional services&#x201d; on the statements of operations, and were expensed as incurred.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;NFS Contract&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Effective August 1, 2021, MSCO entered into an amendment to its clearing agreement with NFS that, among other things, extends the term of the arrangement through July 31, 2025. If the Company chooses to exit this agreement before the end of the contract term, the Company is under the obligation to pay an early termination fee upon occurrence pursuant to the table below:&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-bottom:0pt; "/&gt;&lt;table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%"&gt;








            &lt;tr class="odd"&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="text-decoration:underline #000000; font-weight:bold; "&gt;Date of Termination&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Early &lt;/span&gt;&lt;span style="font-size:10pt; text-decoration:underline #000000; font-weight:bold; "&gt;Termination Fee&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,250,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,500,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,250,000&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:14pt; margin-bottom:0pt; "&gt;For the years ended December 31, 2022 and 2021, there has been no expense recognized for any early termination fees. The Company believes that it is unlikely it will have to make material payments related to early termination fees and has not recorded any contingent liability in the financial statements related to this arrangement.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;General Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;In the normal course of its business, the Company indemnifies and guarantees certain service providers against specified potential losses in connection with their acting as an agent of, or providing services to, the Company. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company provides representations and warranties to counterparties in connection with a variety of commercial transactions and occasionally indemnifies them against potential losses caused by the breach of those representations and warranties. The Company may also provide standard indemnifications to some counterparties to protect them in the event additional taxes are owed or payments are withheld, due either to a change in or adverse application of certain tax laws. These indemnifications generally are standard contractual terms and are entered into in the normal course of business. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company, through its affiliate, KCA is self-insured with respect to employee health claims. KCA maintains stop-loss insurance for certain risks and has a health claim reinsurance limit capped at approximately $65,000 per employee as of December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The estimated liability for self-insurance claims is initially recorded in the year in which the event of loss occurs and may be subsequently adjusted based upon new information and cost estimates. Reserves for losses represent estimates of reported losses and estimates of incurred but not reported losses based on past and current experience. Actual claims paid and settled may differ, perhaps significantly, from the provision for losses. This adds uncertainty to the estimated reserves for losses. Accordingly, it is at least possible that the ultimate settlement of losses may vary significantly from the amounts included in the financial statements. The Company believes that its present insurance coverage and reserves are sufficient to cover currently estimated exposures, but there can be no assurance that the Company will not incur liabilities in excess of recorded reserves or in excess of its insurance limits.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;As part of this plan, the Company recognized expenses of $1,529,000 and $1,405,000 for the years ended December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company had an accrual of $86,000 as of December 31, 2022, which represents the historical estimate of future claims to be recognized for claims incurred during the period.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LineOfCredit contextRef="c196" decimals="-6" unitRef="usd">25000000</us-gaap:LineOfCredit>
    <us-gaap:LineOfCredit contextRef="c197" decimals="-6" unitRef="usd">15000000</us-gaap:LineOfCredit>
    <us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet contextRef="c198" decimals="-6" unitRef="usd">15000000</us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet>
    <us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet contextRef="c199" decimals="-6" unitRef="usd">25000000</us-gaap:LineOfCreditFacilityIncreaseDecreaseForPeriodNet>
    <us-gaap:InterestExpenseDebt contextRef="c200" decimals="0" unitRef="usd">2000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c201" decimals="0" unitRef="usd">17000</us-gaap:InterestExpenseDebt>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c202" decimals="-5" unitRef="usd">9600000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <sieb:CommissionRateOfAggregateGrossProceed contextRef="c202" decimals="INF" unitRef="pure">0.03</sieb:CommissionRateOfAggregateGrossProceed>
    <us-gaap:LegalFees contextRef="c203" decimals="0" unitRef="usd">98000</us-gaap:LegalFees>
    <sieb:EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock contextRef="c0">&lt;table cellpadding="0" class="fin" style="border-spacing:0; " width="60.63829787234043%"&gt;








            &lt;tr class="odd"&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="text-decoration:underline #000000; font-weight:bold; "&gt;Date of Termination&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td colspan="2" style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Early &lt;/span&gt;&lt;span style="font-size:10pt; text-decoration:underline #000000; font-weight:bold; "&gt;Termination Fee&lt;/span&gt;&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

            &lt;/tr&gt;



            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2023&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;7,250,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="even"&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2024&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;4,500,000&lt;span style="font-size:10pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;

            &lt;tr class="odd" style=" background-color:#cceeff; "&gt;

               &lt;td style="width:48%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:0pt; margin-bottom:0pt; "&gt;Prior to August 1, 2025&lt;span class="swap" style="font-size:10pt; padding-left:2pt; "&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:2%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:29%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-bottom:0pt; "/&gt;

               &lt;/td&gt;

               &lt;td style="width:1%; vertical-align:bottom; "&gt;

                  &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:center; margin-top:0pt; margin-bottom:0pt; "&gt;&lt;span class="swap" style="padding-left:0pt;"&gt;$&lt;/span&gt;&lt;span class="swap" style="font-size:10pt; padding-left:0pt;"&gt; &lt;/span&gt;&lt;/p&gt;

               &lt;/td&gt;

               &lt;td style="width:20%; vertical-align:bottom; "&gt; &lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:right; margin-top:0pt; margin-bottom:0pt; "&gt;3,250,000&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt; &lt;/td&gt;

            &lt;/tr&gt;



         &lt;/table&gt;</sieb:EarlyTerminationFeeLiabilityUponOccurrenceTableTextBlock>
    <us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees contextRef="c204" decimals="0" unitRef="usd">7250000</us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees>
    <us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees contextRef="c205" decimals="0" unitRef="usd">4500000</us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees>
    <us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees contextRef="c206" decimals="0" unitRef="usd">3250000</us-gaap:LiabilitiesSubjectToCompromiseEarlyContractTerminationFees>
    <sieb:HealthClaimReinsuranceLimitPerEmployee contextRef="c3" decimals="0" unitRef="usd">65000</sieb:HealthClaimReinsuranceLimitPerEmployee>
    <sieb:ExpenseForSelfInsuranceClaims contextRef="c0" decimals="0" unitRef="usd">1529000</sieb:ExpenseForSelfInsuranceClaims>
    <sieb:ExpenseForSelfInsuranceClaims contextRef="c5" decimals="0" unitRef="usd">1405000</sieb:ExpenseForSelfInsuranceClaims>
    <us-gaap:LossContingencyAccrualCarryingValueCurrent contextRef="c3" decimals="0" unitRef="usd">86000</us-gaap:LossContingencyAccrualCarryingValueCurrent>
    <us-gaap:CompensationAndEmployeeBenefitPlansTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;23. Employee Benefit Plans&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company, through KCA, sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company. Participant contributions to the plan are voluntary and are subject to certain limitations. The Company may also make discretionary contributions to the plan. No contributions were made by the Company or KCA for the years ended December 31, 2022 and 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On September 17, 2021, the Company&#x2019;s shareholders approved the Siebert Financial Corp. 2021 Equity Incentive Plan (the &#x201c;Plan&#x201d;). The Plan provides for the grant of stock options, restricted stock, and other equity awards of the Company&#x2019;s common stock to employees, officers, consultants, directors, affiliates and other service providers of the Company. There were 3 million shares reserved under the Plan, 296,000 shares were issued during the year ended December 31, 2022, and 2,704,000 shares remained as of December 31, 2022. The Company did not issue any shares for the year ended December 31, 2021.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company granted 296,000 restricted stock units at a weighted average price of $1.56 to employees and consultants of the Company for the year ended December 31, 2022. These units were fully vested upon grant date and the Company recognized equity stock compensation expense of $461,000 in the line item &#x201c;Employee compensation and benefits&#x201d; in the statements of operations for the year ended December 31, 2022.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;</us-gaap:CompensationAndEmployeeBenefitPlansTextBlock>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="c3" decimals="-6" unitRef="shares">3000000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:StockIssuedDuringPeriodSharesEmployeeBenefitPlan contextRef="c0" decimals="0" unitRef="shares">296000</us-gaap:StockIssuedDuringPeriodSharesEmployeeBenefitPlan>
    <sieb:EmployeeBenefitPlansShareRemained contextRef="c0" decimals="0" unitRef="shares">2704000</sieb:EmployeeBenefitPlansShareRemained>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted contextRef="c207" decimals="0" unitRef="shares">296000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>
    <us-gaap:EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased contextRef="c0" decimals="2" unitRef="usdPershares">1.56</us-gaap:EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased>
    <us-gaap:EmployeeStockOwnershipPlanESOPCompensationExpense contextRef="c0" decimals="0" unitRef="usd">461000</us-gaap:EmployeeStockOwnershipPlanESOPCompensationExpense>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0">&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;24. Related Party Disclosures&lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;KCA&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;KCA is an affiliate of the Company and is under common ownership with the Company. To gain efficiencies and economies of scale with billing and administrative functions, KCA serves as a paymaster for the Company for payroll and related functions, the entirety of which KCA passes through to the subsidiaries of the Company proportionally. In addition, KCA sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees of the Company.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;KCA owns a license from the Muriel Siebert Estate / Foundation to use the names "Muriel Siebert &amp;amp; Co., Inc." and "Siebert" within business activities, which expires in 2025. KCA passed through to the Company its cost of $60,000 in each of the years ended December 31, 2022 and 2021 for the use of these names.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;For the years ended December 31, 2022 and 2021, KCA has earned no profit for providing any services to the Company as KCA passes through any revenue or expenses to the Company&#x2019;s subsidiaries.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;PW&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;PW brokers the insurance policies for related parties. Revenue for PW from related parties was $129,000 and $70,000 for the years ended December 31, 2022 and 2021, respectively.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:left; margin-top:9pt; margin-bottom:0pt; "&gt;&lt;span style="font-weight:bold; "&gt;Gloria E. Gebbia, John J. Gebbia, and Gebbia Family Members&lt;/span&gt;&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;On March 31, 2022, Gloria E. Gebbia exchanged approximately $2.9 million of her notes payable to the Company for 24% of the outstanding and issued membership interests in RISE.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:12pt; text-align:justify; margin-bottom:0pt; "/&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company entered into various debt agreements with Gloria E. Gebbia, the Company&#x2019;s principal stockholder, which have been paid back as of December 31, 2022. Refer to Note 14 &#x2013; Notes Payable &#x2013; Related Party for additional detail.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;The Company&#x2019;s obligations under its loan with East West Bank are guaranteed pursuant to a guarantee agreement by and among, John J. Gebbia and Gloria E. Gebbia, individually, and as a co-trustees of the John and Gloria Gebbia Trust. Refer to Note 13 &#x2013; Long-Term Debt for additional detail.&lt;span style="font-size:12pt; "&gt; &lt;/span&gt;&lt;/p&gt;&lt;p style="font-family:Times New Roman, Times, serif; font-size:10pt; text-align:justify; text-indent:36pt; margin-top:9pt; margin-bottom:0pt; "&gt;Gloria E. Gebbia has extended loans to certain Company employees for the purchase of the Company&#x2019;s shares. 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<FILENAME>0001213900-23-024165-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
