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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001181431-10-018506.txt : 20100329
<SEC-HEADER>0001181431-10-018506.hdr.sgml : 20100329
<ACCEPTANCE-DATETIME>20100329162803
ACCESSION NUMBER:		0001181431-10-018506
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20091224
FILED AS OF DATE:		20100329
DATE AS OF CHANGE:		20100329

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ricciardi Stephanie
		CENTRAL INDEX KEY:			0001487074

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32026
		FILM NUMBER:		10710982

	MAIL ADDRESS:	
		STREET 1:		C/O MR. RICCIARDI COHEN & COMPANY INC.
		STREET 2:		135 EAST 57TH STREET, 21ST FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & Co INC.
		CENTRAL INDEX KEY:			0001270436
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				161685692
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		CIRA CENTRE, 2929 ARCH STREET
		STREET 2:		17TH FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104-2870
		BUSINESS PHONE:		215-701-9555

	MAIL ADDRESS:	
		STREET 1:		CIRA CENTRE, 2929 ARCH STREET
		STREET 2:		17TH FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104-2870

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALESCO FINANCIAL INC
		DATE OF NAME CHANGE:	20061006

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUNSET FINANCIAL RESOURCES INC
		DATE OF NAME CHANGE:	20031117
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>rrd270834.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2009-12-24</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001270436</issuerCik>
        <issuerName>COHEN &amp; Co INC.</issuerName>
        <issuerTradingSymbol>COHN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001487074</rptOwnerCik>
            <rptOwnerName>Ricciardi Stephanie</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O COHEN &amp; COMPANY INC.</rptOwnerStreet1>
            <rptOwnerStreet2>2929 ARCH STREET, 17TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19104-2870</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.001</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>357638</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.001</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1099496</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.001</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>11291</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By GRAT</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Recapitalized Cohen Brothers Membership Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, par value $0.001 per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>268445</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By GRAT</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These 11,291 shares of Cohen &amp; Company Inc.'s (the &quot;Company&quot;) common stock are held by The Christopher Ricciardi Irrevocable Annuity Retained Trust U/A/D January 16, 2008 (the &quot;GRAT&quot;).  The GRAT benefits the reporting person's spouse.</footnote>
        <footnote id="F2">Each Cohen Brothers, LLC (&quot;CB&quot;) membership unit is redeemable at the holder's option, at any time on or after June 16, 2010, for (i) cash in an amount equal to the average of the per share closing prices of the Company's common stock for the ten consecutive trading days immediately preceding the date the Company receives the holder's notice of redemption, or (ii) at the Company's option, one share of the Company's common stock, subject, in each case, to appropriate adjustment upon the occurrence of an issuance of additional shares of the Company's common stock as a dividend or other distribution on the Company's outstanding common stock, or a further subdivision or combination of the outstanding shares of the Company's common stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Joseph W. Pooler, Jr. as attorney-in-fact</signatureName>
        <signatureDate>2010-03-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>2
<FILENAME>rrd242569_274241.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<HTML>
<HEAD>
<TITLE>
rrd242569_274241.html
</TITLE>
</HEAD>
<BODY>
<PRE>
				   POWER OF ATTORNEY

      	The undersigned, Stephanie Ricciardi, hereby authorizes and designates Christopher
Ricciardi, President of Cohen & Company Inc. ("Cohen"), Joseph W. Pooler, Jr., Chief Financial
Officer of Cohen, Rachael Fink, Secretary of Cohen, and Pamela A. Morone, Assistant Secretary
of Cohen, individually and not jointly, as her true and lawful attorneys-in-fact and agents, for her
and in her name, place and stead, to (1) sign and file for and on behalf of the undersigned any
and all Forms 3, 4 and 5 required to be signed and filed by the undersigned pursuant to the
Securities Exchange Act of 1934 and the rules thereunder; (2) do and perform any and all acts
for and on behalf of the undersigned which may be necessary or desirable to complete and
execute any such filings, complete and execute any amendment or amendments thereto, and
timely file such form with the United States Securities and Exchange Commission and any stock
exchange or similar authority; and (3) take any other action of any type whatsoever in connection
with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, in the best
interest of, or legally required by, the undersigned, it being understood that the documents
executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of
Attorney shall be in such form and shall contain such terms and conditions as such attorney-in-
fact may approve in such attorney-in-fact's discretion.  The undersigned acknowledges that the
foregoing attorney-in-fact, in serving in such capacity at the request of the undersigned, is not
assuming any of the undersigned's responsibilities to comply with the Securities Exchange Act
of 1934.

      	This Power of Attorney shall remain in full force and effect until the undersigned is no
longer required to file Forms 3, 4 or 5 with respect to the undersigned's holdings of and
transactions in securities issued by Cohen, unless earlier revoked by the undersigned in a signed
writing delivered to Cohen or the applicable attorney-in-fact.

      Dated this 26th day of March, 2010.

							/s/Stephanie Ricciardi
							Stephanie Ricciardi


</PRE>
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</DOCUMENT>
</SEC-DOCUMENT>
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