<SEC-DOCUMENT>0001104659-22-068151-index.html : 20220603
<SEC-HEADER>0001104659-22-068151.hdr.sgml : 20220603
<ACCEPTANCE-DATETIME>20220603170714
ACCESSION NUMBER:		0001104659-22-068151
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20220603
DATE AS OF CHANGE:		20220603
EFFECTIVENESS DATE:		20220603

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Co Inc.
		CENTRAL INDEX KEY:			0001270436
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				161685692
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-265424
		FILM NUMBER:		22995620

	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:	INSTITUTIONAL FINANCIAL MARKETS, INC.
		DATE OF NAME CHANGE:	20110121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & Co INC.
		DATE OF NAME CHANGE:	20091216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALESCO FINANCIAL INC
		DATE OF NAME CHANGE:	20061006
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2217149d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tm2217149d1_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2217149d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2217149d1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2217149d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: tm2217149d1_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2217149d1_ex-fillingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 4 - file: tm2217149d1_ex-fillingfees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2217149d1_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: tm2217149d1_ex5-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tm2217149d1_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: tm2217149d1_ex5-1img002.jpg

</DOCUMENT>
</SEC-DOCUMENT>