-----BEGIN PRIVACY-ENHANCED MESSAGE-----
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<SEC-DOCUMENT>0000902664-10-002532.txt : 20100506
<SEC-HEADER>0000902664-10-002532.hdr.sgml : 20100506
<ACCEPTANCE-DATETIME>20100506165326
ACCESSION NUMBER:		0000902664-10-002532
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100506
DATE AS OF CHANGE:		20100506

SUBJECT COMPANY:	

	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

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-79769
		FILM NUMBER:		10808871

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eton Park Capital Management, L.P.
		CENTRAL INDEX KEY:			0001314588
		IRS NUMBER:				113719116
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		825 THIRD AVENUE
		STREET 2:		8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2127565300

	MAIL ADDRESS:	
		STREET 1:		825 THIRD AVENUE
		STREET 2:		8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>p10-1244sc13g.txt
<DESCRIPTION>COHEN & COMPANY INC.
<TEXT>

                        SECURITIES & EXCHANGE COMMISSION
                             Washington, D.C. 20549
                             ----------------------

                                  SCHEDULE 13G
                                 (Rule 13d-102)

             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
           TO RULES 13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED
                              PURSUANT TO 13d-2(b)

                                (Amendment No. )*

                              Cohen & Company Inc.
                                (Name of Issuer)

                                  Common Stock
                         (Title of Class of Securities)

                                    19248U105
                                 (CUSIP Number)

                                December 31, 2009
             (Date of event which requires filing of this statement)



     Check the appropriate box to designate the rule pursuant to which this
Schedule 13G is filed:


     [ ]  Rule 13d-1(b)
     [ ]  Rule 13d-1(c)
     [X]  Rule 13d-1(d)





                              (Page 1 of 13 Pages)
- ----------------
     * The  remainder  of this cover  page  shall be filled out for a  reporting
person's  initial  filing on this  form with  respect  to the  subject  class of
securities,  and for any subsequent amendment containing information which would
alter the disclosures provided in a prior cover page.

     The  information  required in the remainder of this cover page shall not be
deemed to be "filed" for purposes of Section 18 of the  Securities  Exchange Act
of 1934 ("Act") or otherwise  subject to the  liabilities of that section of the
Act but shall be subject to all other  provisions of the Act  (however,  see the
Notes).


<PAGE>


CUSIP No. 19248U105                 13G                  Page 2 of 13 Pages


- --------------------------------------------------------------------------------
     (1)    NAMES OF REPORTING PERSONS
            I.R.S. IDENTIFICATION NO.
            OF ABOVE PERSONS (ENTITIES ONLY)
                                                   Eton Park Fund, L.P.
- --------------------------------------------------------------------------------
     (2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
                                                                  (a)  [X]
                                                                  (b)  [ ]
- --------------------------------------------------------------------------------
     (3)    SEC USE ONLY
- --------------------------------------------------------------------------------
     (4)    CITIZENSHIP OR PLACE OF ORGANIZATION
                            Delaware
- --------------------------------------------------------------------------------
NUMBER OF      (5)  SOLE VOTING POWER
                                                -0-
SHARES         -----------------------------------------------------------------

BENEFICIALLY   (6)  SHARED VOTING POWER
                                                 226,695
OWNED BY       -----------------------------------------------------------------

EACH           (7)  SOLE DISPOSITIVE POWER
                                                -0-
REPORTING      -----------------------------------------------------------------

PERSON WITH    (8)  SHARED DISPOSITIVE POWER 226,695

- --------------------------------------------------------------------------------
     (9)    AGGREGATE AMOUNT BENEFICIALLY OWNED
            BY EACH REPORTING PERSON
                                                 226,695
- --------------------------------------------------------------------------------
     (10)   CHECK BOX IF THE AGGREGATE AMOUNT
            IN ROW (9) EXCLUDES CERTAIN SHARES **                       [ ]
- --------------------------------------------------------------------------------
     (11)   PERCENT OF CLASS REPRESENTED
            BY AMOUNT IN ROW (9)
                                                 2.19%
- --------------------------------------------------------------------------------
     (12)  TYPE OF REPORTING PERSON **
                                                 PN
- --------------------------------------------------------------------------------
                     ** SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>


CUSIP No. 19248U105                 13G                  Page 3 of 13 Pages


- --------------------------------------------------------------------------------
     (1)    NAMES OF REPORTING PERSONS
            I.R.S. IDENTIFICATION NO.
            OF ABOVE PERSONS (ENTITIES ONLY)
                                              Eton Park Master Fund, Ltd.
- --------------------------------------------------------------------------------
     (2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
                                                                  (a)  [X]
                                                                  (b)  [ ]
- --------------------------------------------------------------------------------
     (3)    SEC USE ONLY
- --------------------------------------------------------------------------------
     (4)    CITIZENSHIP OR PLACE OF ORGANIZATION
                                Cayman Islands
- --------------------------------------------------------------------------------
NUMBER OF      (5)  SOLE VOTING POWER
                                                -0-
SHARES         -----------------------------------------------------------------

BENEFICIALLY   (6)  SHARED VOTING POWER
                                                421,006
OWNED BY       -----------------------------------------------------------------

EACH           (7)  SOLE DISPOSITIVE POWER
                                                -0-
REPORTING      -----------------------------------------------------------------

PERSON WITH    (8)  SHARED DISPOSITIVE POWER
                                                421,006
- -----------------------------------------------------------------------------

     (9)    AGGREGATE AMOUNT BENEFICIALLY OWNED
            BY EACH REPORTING PERSON
                                                421,006
- --------------------------------------------------------------------------------
     (10)   CHECK BOX IF THE AGGREGATE AMOUNT
            IN ROW (9) EXCLUDES CERTAIN SHARES **                       [ ]
- --------------------------------------------------------------------------------
     (11)   PERCENT OF CLASS REPRESENTED
            BY AMOUNT IN ROW (9)
                                                4.07%
- --------------------------------------------------------------------------------
     (12)  TYPE OF REPORTING PERSON **
                                                CO
- --------------------------------------------------------------------------------
                     ** SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>


CUSIP No. 19248U105                 13G                  Page 4 of 13 Pages


- --------------------------------------------------------------------------------
     (1)    NAMES OF REPORTING PERSONS
            I.R.S. IDENTIFICATION NO.
            OF ABOVE PERSONS (ENTITIES ONLY)
                                                Eton Park Associates, L.P.
- --------------------------------------------------------------------------------
     (2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
                                                                  (a)  [X]
                                                                  (b)  [ ]
- --------------------------------------------------------------------------------
     (3)    SEC USE ONLY
- --------------------------------------------------------------------------------
     (4)    CITIZENSHIP OR PLACE OF ORGANIZATION
                            Delaware
- --------------------------------------------------------------------------------
NUMBER OF      (5)  SOLE VOTING POWER
                                                -0-
SHARES         -----------------------------------------------------------------

BENEFICIALLY   (6)  SHARED VOTING POWER
                                                226,695
OWNED BY       -----------------------------------------------------------------

EACH           (7)  SOLE DISPOSITIVE POWER
                                                -0-
REPORTING      -----------------------------------------------------------------

PERSON WITH    (8)  SHARED DISPOSITIVE POWER
                                                226,695
- --------------------------------------------------------------------------------

     (9)    AGGREGATE AMOUNT BENEFICIALLY OWNED
            BY EACH REPORTING PERSON
                                                226,695
- --------------------------------------------------------------------------------
     (10)   CHECK BOX IF THE AGGREGATE AMOUNT
            IN ROW (9) EXCLUDES CERTAIN SHARES **                       [ ]
- --------------------------------------------------------------------------------
     (11)   PERCENT OF CLASS REPRESENTED
            BY AMOUNT IN ROW (9)
                                                2.19%
- --------------------------------------------------------------------------------
     (12)   TYPE OF REPORTING PERSON **
                                                 PN
- --------------------------------------------------------------------------------
                     ** SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>


CUSIP No. 19248U105                 13G                  Page 5 of 13 Pages


- --------------------------------------------------------------------------------
     (1)    NAMES OF REPORTING PERSONS
            I.R.S. IDENTIFICATION NO.
            OF ABOVE PERSONS (ENTITIES ONLY)
                                          Eton Park Capital Management, L.P.
- --------------------------------------------------------------------------------
     (2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
                                                                  (a)  [X]
                                                                  (b)  [ ]
- --------------------------------------------------------------------------------
     (3)    SEC USE ONLY
- --------------------------------------------------------------------------------
     (4)    CITIZENSHIP OR PLACE OF ORGANIZATION
                            Delaware
- --------------------------------------------------------------------------------
NUMBER OF      (5)  SOLE VOTING POWER
                                                -0-
SHARES         -----------------------------------------------------------------

BENEFICIALLY   (6)  SHARED VOTING POWER
                                                421,006
OWNED BY       -----------------------------------------------------------------

EACH           (7)  SOLE DISPOSITIVE POWER
                                                -0-
REPORTING      -----------------------------------------------------------------

PERSON WITH    (8)  SHARED DISPOSITIVE POWER
                                                421,006
- --------------------------------------------------------------------------------
     (9)    AGGREGATE AMOUNT BENEFICIALLY OWNED
            BY EACH REPORTING PERSON
                                                421,006
- --------------------------------------------------------------------------------
     (10)   CHECK BOX IF THE AGGREGATE AMOUNT
            IN ROW (9) EXCLUDES CERTAIN SHARES **                       [ ]
- --------------------------------------------------------------------------------
     (11)   PERCENT OF CLASS REPRESENTED
            BY AMOUNT IN ROW (9)
                                                4.07%
- --------------------------------------------------------------------------------
     (12)   TYPE OF REPORTING PERSON **
                                                IA
- --------------------------------------------------------------------------------
                     ** SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>


CUSIP No. 19248U105                 13G                  Page 6 of 13 Pages


- --------------------------------------------------------------------------------
     (1)    NAMES OF REPORTING PERSONS
            I.R.S. IDENTIFICATION NO.
            OF ABOVE PERSONS (ENTITIES ONLY)
                                                Eric M. Mindich
- --------------------------------------------------------------------------------
     (2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP **
                                                                  (a)  [X]
                                                                  (b)  [ ]
- --------------------------------------------------------------------------------
     (3)    SEC USE ONLY
- --------------------------------------------------------------------------------
     (4)    CITIZENSHIP OR PLACE OF ORGANIZATION
                            United States
- --------------------------------------------------------------------------------
NUMBER OF      (5)  SOLE VOTING POWER
                                                -0-
SHARES         -----------------------------------------------------------------

BENEFICIALLY   (6)  SHARED VOTING POWER
                                                647,701
OWNED BY       -----------------------------------------------------------------

EACH           (7)  SOLE DISPOSITIVE POWER
                                                -0-
REPORTING      -----------------------------------------------------------------

PERSON WITH    (8)  SHARED DISPOSITIVE POWER
                                                647,701
- --------------------------------------------------------------------------------
     (9)    AGGREGATE AMOUNT BENEFICIALLY OWNED
            BY EACH REPORTING PERSON
                                                647,701
- --------------------------------------------------------------------------------
     (10)   CHECK BOX IF THE AGGREGATE AMOUNT
            IN ROW (9) EXCLUDES CERTAIN SHARES **                       [ ]
- --------------------------------------------------------------------------------
     (11)   PERCENT OF CLASS REPRESENTED
            BY AMOUNT IN ROW (9)
                                                6.26%
- --------------------------------------------------------------------------------
     (12)   TYPE OF REPORTING PERSON **
                                                IN
- --------------------------------------------------------------------------------
                     ** SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>


CUSIP No. 19248U105                 13G                  Page 7 of 13 Pages

Item 1(a).     Name of Issuer:

     The name of the issuer is Cohen & Company Inc. (the "Company").

Item 1(b).     Address of Issuer's Principal Executive Offices:

     The Company's principal executive offices are located at Cira Centre, 2929
Arch street, 17th floor, Philadelphia, PA 19104-2870.

Item 2(a).     Name of Person Filing:

     This statement is filed by:

          (i)  Eton Park Fund, L.P., a Delaware limited partnership ("EP Fund"),
               with respect to the shares of Common Stock  (defined in Item 2(d)
               below) directly owned by it;
         (ii)  Eton Park Master Fund,  Ltd., a Cayman Islands  exempted  company
               ("EP Master  Fund"),  with  respect to the shares of Common Stock
               directly owned by it;
        (iii)  Eton Park Associates,  L.P., a Delaware limited  partnership ("EP
               Associates"),  which  serves as the  general  partner of EP Fund,
               with respect to the shares of Common Stock  directly  owned by EP
               Fund;
         (iv)  Eton  Park  Capital   Management,   L.P.,   a  Delaware   limited
               partnership ("EP Management"), which serves as investment manager
               to EP Master  Fund,  with  respect to the shares of Common  Stock
               directly owned by EP Master Fund; and
          (v)  Eric M. Mindich  ("Mr.  Mindich"),  with respect to the shares of
               Common  Stock  directly  owned by each of EP Fund  and EP  Master
               Fund.

               The foregoing persons are hereinafter sometimes collectively
referred to as the "Reporting Persons." Any disclosures herein with respect to
persons other than the Reporting Persons are made on information and belief
after making inquiry to the appropriate party.








<PAGE>


CUSIP No. 19248U105                 13G                  Page 8 of 13 Pages

Item 2(b).     Address of Principal Business Office or, if None, Residence:

     The address of the business office of each of the Reporting Persons is 399
Park Ave, 10th Floor, NY, NY 10022.

Item 2(c).     Citizenship:

     EP Fund is a limited  partnership  organized under the laws of the State of
Delaware.  EP Master  Fund is a company  organized  under the laws of the Cayman
Islands.  EP Associates  and EP Management  are limited  partnerships  organized
under the laws of the State of Delaware. Mr. Mindich is a United States citizen.

Item 2(d).     Title of Class of Securities:

     Common Stock, par value $0.001 per share (the "Common Stock")

Item 2(e).  CUSIP Number:  19248U105

Item 3. If this statement is filed pursuant to Rules 13d-1(b) or 13d-2(b) or
(c), check whether the person filing is a:

          (a) [ ]   Broker or dealer registered under Section 15 of the Act,

          (b) [ ]   Bank as defined in Section 3(a)(6) of the Act,

          (c) [ ]   Insurance Company as defined in Section 3(a)(19) of the
                    Act,

          (d) [ ]   Investment Company registered under Section 8 of the
                    Investment Company Act of 1940,

          (e) [ ]   Investment Adviser in accordance with Rule
                    13d-1 (b)(1)(ii)(E),

          (f) [ ]   Employee Benefit Plan or Endowment Fund in accordance
                    with 13d-1 (b)(1)(ii)(F),

          (g) [ ]   Parent Holding Company or control person in accordance
                    with Rule 13d-1 (b)(1)(ii)(G),

          (h) [ ]   Savings Association as defined in Section 3(b) of the
                    Federal Deposit Insurance Act,

          (i) [ ]   Church Plan that is excluded from the definition of an
                    investment company under Section 3(c)(14) of the Investment
                    Company Act of 1940,

          (j) [ ]   Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

     If this statement is filed pursuant to Rule 13d-1(c), check the box. [ ]


<PAGE>


CUSIP No. 19248U105                 13G                  Page 9 of 13 Pages

Item 4.   Ownership.

The percentages used herein are calculated based upon 10,343,347 shares of
Common Stock issued and outstanding, as of March 1, 2010, as reported in the
Company's annual report on Form 10-K, filed on March 10, 2010, with the
Securities and Exchange Commission by the Company for the fiscal year ended
December 31, 2009.

      A. Eton Park Fund, L.P.
              (a) Amount beneficially owned: 226,695
              (b) Percent of class: 2.19%
              (c)(i) Sole power to vote or direct the vote: -0-
                (ii) Shared power to vote or direct the vote: 226,695
               (iii) Sole power to dispose or direct the disposition: -0-
                (iv) Shared power to dispose or direct the disposition: 226,695

      B. Eton Park Master Fund, Ltd.
              (a) Amount beneficially owned: 421,006
              (b) Percent of class: 4.07%
              (c)(i) Sole power to vote or direct the vote: -0-
                (ii) Shared power to vote or direct the vote: 421,006
               (iii) Sole power to dispose or direct the disposition: -0-
                (iv) Shared power to dispose or direct the disposition: 421,006

      C. Eton Park Associates, L.P.
              (a) Amount beneficially owned: 226,695
              (b) Percent of class: 2.19%
              (c)(i) Sole power to vote or direct the vote: -0-
                (ii) Shared power to vote or direct the vote: 226,695
               (iii) Sole power to dispose or direct the disposition: -0-
                (iv) Shared power to dispose or direct the disposition: 226,695

      D. Eton Park Capital Management, L.P.
              (a) Amount beneficially owned: 421,006
              (b) Percent of class: 4.07%
              (c)(i) Sole power to vote or direct the vote: -0-
                (ii) Shared power to vote or direct the vote: 421,006
               (iii) Sole power to dispose or direct the disposition: -0-
                (iv) Shared power to dispose or direct the disposition: 421,006

      E. Eric M. Mindich
              (a) Amount beneficially owned: 647,701
              (b) Percent of class: 6.26%
              (c)(i) Sole power to vote or direct the vote: -0-
                (ii) Shared power to vote or direct the vote: 647,701
               (iii) Sole power to dispose or direct the disposition: -0-
                (iv) Shared power to dispose or direct the disposition: 647,701


<PAGE>


CUSIP No. 19248U105                 13G                 Page 10 of 13 Pages

Item 5.     Ownership of Five Percent or Less of a Class.

     Not applicable.

Item 6.     Ownership of More than Five Percent on Behalf of Another Person.

     EP Associates,  the general partner of EP Fund, has the power to direct the
affairs of EP Fund including  decisions  with respect to the  disposition of the
proceeds from the sale of the shares of Common Stock held by EP Fund.  Eton Park
Associates,  L.L.C. serves as the general partner of EP Associates.  Mr. Mindich
is the managing member of Eton Park Associates, L.L.C. and may, by virtue of his
position  as  managing  member,  be deemed to have  power to direct the vote and
disposition  of the shares of Common Stock held by EP Fund.  EP Master Fund is a
client of EP  Management.  Eton Park Capital  Management,  L.L.C.  serves as the
general  partner of EP Management.  Mr.  Mindich is the managing  member of Eton
Park Capital  Management,  L.L.C. and may, by virtue of his position as managing
member, be deemed to have power to direct the vote and disposition of the shares
of Common  Stock  held by EP  Master  Fund.  Mr.  Mindich  disclaims  beneficial
ownership of the Common Stock  reported  herein,  other than the portion of such
shares which relates to his individual  economic interest in each of EP Fund and
EP Master Fund.

Item 7.     Identification and Classification of the Subsidiary Which Acquired
the Security Being Reported on by the Parent Holding Company.

     Not applicable.

Item 8.  Identification and Classification of Members of the Group.

     See Item 2.

Item 9.  Notice of Dissolution of Group.

     Not applicable.

Item 10.  Certification.

     Each of the Reporting Persons hereby makes the following certification:

          By  signing  below I certify  that,  to the best of my  knowledge  and
belief, the securities  referred to above were not acquired and are not held for
the purpose of or with the effect of changing or influencing  the control of the
issuer of the  securities  and were not acquired and are not held in  connection
with or as a participant in any transaction having that purpose or effect.


<PAGE>


CUSIP No. 19248U105                 13G                 Page 11 of 13 Pages

SIGNATURES

After  reasonable  inquiry  and to the best of our  knowledge  and  belief,  the
undersigned  certify that the  information  set forth in this statement is true,
complete and correct.

DATED:  May 6, 2010
                                ERIC M. MINDICH, individually, and as managing
                                member of: (i) Eton Park Associates, L.L.C., as
                                general partner of Eton Park Associates, L.P.,
                                (a) for itself and (b) as general partner of
                                Eton Park Fund, L.P.; and (ii) Eton Park Capital
                                Management, L.L.C., as general partner of Eton
                                Park Capital Management, L.P., (a) for itself
                                and (b) as investment adviser of Eton Park
                                Master Fund, Ltd.

                                By: /s/ Marcy Engel
                                    --------------------------
                                    Name:  Marcy Engel*
                                    Title: Attorney-in-Fact






* Pursuant to a Power of Attorney dated as of August 17, 2007 attached hereto as
Exhibit 2.



<PAGE>




CUSIP No. 19248U105                13G                 Page 12 of 13 Pages

                                    EXHIBIT 1

                           JOINT ACQUISITION STATEMENT
                            PURSUANT TO RULE 13d-1(k)


     The  undersigned  acknowledge  and agree that the  foregoing  statement  on
Schedule  13G,  is  filed  on  behalf  of each of the  undersigned  and that all
subsequent  amendments  to this  statement  on Schedule  13G,  shall be filed on
behalf of each of the  undersigned  without the  necessity of filing  additional
joint  acquisition  statements.  The undersigned  acknowledge that each shall be
responsible  for the filing of such  amendments,  and for the  completeness  and
accuracy of the information  concerning him or it contained  therein,  but shall
not be  responsible  for  the  completeness  and  accuracy  of  the  information
concerning the others, except to the extent that he or it knows or has reason to
believe that such information is inaccurate.

Dated:  May 6, 2010

                                ERIC M. MINDICH, individually, and as managing
                                member of: (i) Eton Park Associates, L.L.C., as
                                general partner of Eton Park Associates, L.P.,
                                (a) for itself and (b) as general partner of
                                Eton Park Fund, L.P.; and (ii) Eton Park Capital
                                Management, L.L.C., as general partner of Eton
                                Park Capital Management, L.P., (a) for itself
                                and (b) as investment adviser of Eton Park
                                Master Fund, Ltd.

                                By: /s/ Marcy Engel
                                    --------------------------
                                    Name:  Marcy Engel*
                                    Title: Attorney-in-Fact







* Pursuant to a Power of Attorney dated as of August 17, 2007 attached hereto as
Exhibit 2.



<PAGE>


CUSIP No. 19248U105               13G                   Page 13 of 13 Pages


                                    EXHIBIT 2

                                POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS, that I, ERIC M. MINDICH, hereby make, constitute
and appoint MARCY ENGEL, acting individually, as my agent and attorney-in-fact
for the purpose of executing in my name, (a) in my personal capacity or (b) in
my capacity as Managing Member, member of or in other capacities with Eton Park
Capital Management, L.L.C., Eton Park Associates, L.L.C. and each of their
affiliates or entities under my control, all documents relating to the
beneficial ownership of securities required to be filed with the United States
Securities and Exchange Commission (the "SEC") pursuant to Section 13(d),
Section 13(g) or Section 16(a) of the Securities Exchange Act of 1934 (the
"Act").

All past acts of the attorneys-in-fact in furtherance of the foregoing are
hereby ratified and confirmed.

This power of attorney shall be valid from the date hereof until revoked by me.

IN WITNESS WHEREOF, I have executed this instrument as of the 17th day of
August, 2007.


/s/ Eric M. Mindich
- --------------------------
Eric M. Mindich


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
