<SEC-DOCUMENT>0001104659-26-018133.txt : 20260220
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<ACCEPTANCE-DATETIME>20260220160533
ACCESSION NUMBER:		0001104659-26-018133
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20260220
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Termination of a Material Definitive Agreement
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20260220
DATE AS OF CHANGE:		20260220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Co Inc.
		CENTRAL INDEX KEY:			0001270436
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		ORGANIZATION NAME:           	02 Finance
		EIN:				161685692
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32026
		FILM NUMBER:		26659816

	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
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<p style="font: 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES </b></p>

<p style="font: 16pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Washington, D.C. 20549 </b></p>

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<p style="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Pursuant to Section 13 OR 15(d) of The Securities
Exchange Act of 1934</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
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<p style="font: 22pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><b>Cohen &amp; Company
Inc.</b></p>



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charter)</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Not Applicable</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed since
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<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<span style="text-decoration: underline">see</span>
General Instruction A.2. below):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; padding-bottom: 5pt">Securities registered pursuant to Section 12(b) of the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant is
an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4in; text-align: right; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Emerging
growth company &#160;&#160;
</span><span id="xdx_90B_edei--EntityEmergingGrowthCompany_c20260220__20260220_zonGpoVWEWP8" style="font-family: Wingdings"><ix:nonNumeric contextRef="AsOf2026-02-20" format="ixt:booleanfalse" id="Fact000029" name="dei:EntityEmergingGrowthCompany">&#168;</ix:nonNumeric></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4in; text-align: right; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">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.&#160; </span><span style="font-family: Wingdings">&#168;</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;</p>

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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="width: 14%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 1.01</b></span></td>
    <td style="width: 86%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Entry into a Material Definitive Agreement.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">On February 20, 2026, Cohen &amp; Company
Inc., a Maryland corporation (the &#8220;Company&#8221;), entered into an Equity Distribution Agreement (the &#8220;Agreement&#8221;)
with&#160;Northland&#160;Securities, Inc. (trade name&#160;Northland&#160;Capital Markets) (&#8220;Northland&#8221;) and Cohen &amp; Company
Securities, LLC (&#8220;Cohen Securities&#8221;), as sales agents (Cohen Securities and Northland, together, the &#8220;Sales Agent&#8221;),
relating to the issuance and sale from time to time by the Company (the &#8220;ATM Program&#8221;), through the Sales Agents, of shares
of the Company&#8217;s common stock, par value $0.01 per share, having an aggregate offering price of up to $75,000,000 (the &#8220;Shares&#8221;).
Sales of the Shares, if any, under the Agreement will be made in sales deemed to be &#8220;at-the-market offerings&#8221; as defined in
Rule&#160;415&#160;under the&#160;Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), as agreed with the Sales Agents.
In accordance with the applicable rules of the Securities and Exchange Commission (the &#8220;SEC&#8221;), as of the date of this Current
Report on Form 8-K, the Company is permitted to sell an aggregate of up to $13,094,305 in Shares under the Agreement, which represents
one-third of the value of the Company&#8217;s outstanding common stock held by non-affiliates of the Company. Cohen Securities is a subsidiary
of Cohen &amp; Company, LLC, the Company&#8217;s operating subsidiary.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">The Agreement includes customary representations,
warranties and covenants by the Company and customary obligations of the parties and termination provisions. The Company has agreed to
indemnify the Sales Agents against certain liabilities, including liabilities under the&#160;Securities Act, or to contribute to payments
the Sales Agents may be required to make with respect to any of those liabilities. The Company will pay each Sales Agent a commission
of 2.5% of the gross offering proceeds of the Shares sold through such Sales Agent pursuant to the Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">The Shares to be sold under the Agreement,
if any, will be issued and sold pursuant to the prospectus forming a part of the Company&#8217;s shelf registration statement on Form
S-3 (File No. 333-275186), which was filed with, and declared effective by, the SEC on November 26, 2023 and May 6, 2024, respectively,
and any successor registration statement filed by the Company with respect to the Shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">The offering of the Company&#8217;s
common stock pursuant to the Agreement will terminate upon the sale of all of the Shares pursuant to the Agreement, unless sooner terminated
in accordance with the terms and conditions of the Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">The foregoing description of the Agreement
is not complete and is qualified in its entirety by reference to the full text of the Agreement, a copy of which is filed as Exhibit 10.1
to this Current Report on Form 8-K and is incorporated in this Item 10.1 by reference. In connection with the ATM Program, Duane Morris
LLP provided the Company with the legal opinion attached to this Current Report on Form 8-K as Exhibit 5.1.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</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="width: 14%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 1.02</b></span></td>
    <td style="width: 86%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Termination of a Material Definitive Agreement.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">In connection with the Company&#8217;s
execution of the Agreement, the Equity Distribution Agreement, dated October 5, 2023, by and between the Company and Northland, was terminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify">
<td style="width: 14%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 9.01</b></span></td><td style="text-align: justify; width: 86%"><b>Financial
                                            Statements and Exhibits.</b></td>
</tr></table>



<p style="margin: 0"><b>&#160;</b></p>

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d) Exhibits.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1pt solid; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit<br/> Number</b></span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top">
    <td><a href="tm266883d2_ex5-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</span></a></td>
    <td>&#160;</td>
    <td><a href="tm266883d2_ex5-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Duane Morris LLP.</span></a></td></tr>
  <tr style="vertical-align: top">
    <td><a href="tm266883d2_ex10-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1*</span></a></td>
    <td>&#160;</td>
    <td><a href="tm266883d2_ex10-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity Distribution Agreement, dated February 20, 2026, by and between Cohen &amp; Company Inc. and Northland&#160;Capital Markets.</span></a></td></tr>
  <tr style="vertical-align: top">
    <td><a href="tm266883d2_ex5-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</span></a></td>
    <td>&#160;</td>
    <td><a href="tm266883d2_ex5-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Duane Morris LLP (included in Exhibit 5.1).</span></a></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (Embedded within the inline XBRL document).</span></td></tr>
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<p style="border-bottom: Black 1pt solid; margin: 0"></p>

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">* Filed electronically herewith.<b>&#160;</b></span></p>

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span style="text-decoration: underline">SIGNATURES</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td colspan="3" style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">COHEN&#160;&amp; COMPANY INC.</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">Date: February 20, 2026</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">By:</span></td>
    <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">/s/ Joseph W. Pooler,&#160;Jr.</span></td></tr>
  <tr>
    <td style="vertical-align: top; width: 50%">&#160;</td>
    <td style="vertical-align: bottom; width: 3%">&#160;</td>
    <td style="vertical-align: bottom; width: 5%"><span style="font-family: Times New Roman, Times, Serif">Name:</span></td>
    <td style="vertical-align: bottom; width: 42%"><span style="font-family: Times New Roman, Times, Serif">Joseph W. Pooler,&#160;Jr.</span></td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">Title:</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">Executive Vice President, Chief Financial Officer and Treasurer</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>





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<DOCUMENT>
<TYPE>EX-5.1
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<FILENAME>tm266883d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit&nbsp;5.1</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="font-size: 8pt; text-align: center; vertical-align: top; width: 16%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">NEW YORK</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">LONDON</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">SINGAPORE<BR>
 PHILADELPHIA</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">CHICAGO</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">WASHINGTON, DC</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">SAN FRANCISCO</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">SILICON VALLEY</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">SAN DIEGO</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">LOS ANGELES</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">BOSTON</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">HOUSTON</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">DALLAS</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">FORT WORTH</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">AUSTIN</FONT></P></TD>
    <TD STYLE="vertical-align: top; width: 70%; text-align: center; font-size: 10pt">&nbsp;<IMG SRC="tm266883d2_ex5-1img001.jpg" ALT=""></TD>
    <TD STYLE="font-size: 8pt; text-align: center; vertical-align: top; width: 14%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">HANOI</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">HO CHI MINH CITY<BR>
 SHANGHAI</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">ATLANTA<BR>
 BALTIMORE<BR>
 WILMINGTON</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">MIAMI</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">BOCA RATON<BR>
 PITTSBURGH</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">NORTH JERSEY</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">LAS VEGAS</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">SOUTH JERSEY<BR>
 SYDNEY</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">MYANMAR</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">ALLIANCES IN MEXICO</FONT></P></TD></TR>
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<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">February&nbsp;20, 2026</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0">Cohen&nbsp;&amp; Company Inc.</P>

<P STYLE="margin: 0">2929 Arch Street, Suite&nbsp;1703</P>

<P STYLE="margin: 0">Philadelphia, PA 19104</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Re:</TD><TD STYLE="text-align: justify">Cohen&nbsp;&amp; Company Inc. (the &ldquo;<B>Company</B>&rdquo;) - Form&nbsp;S-3 (Registration File No.&nbsp;333-275186)
(the &ldquo;<B>Registration Statement</B>&rdquo;), as supplemented by the Prospectus <U>Supplement dated February&nbsp;20, 2026 (the &ldquo;<B>Prospectus
Supplement</B>&rdquo;)</U></TD></TR></TABLE>

<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">Ladies and Gentlemen:</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; text-align: justify; text-indent: 0.5in">We have acted as counsel to
the Company in connection with the preparation and filing of the Registration Statement as supplemented by the Prospectus Supplement with
the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;<B>Securities
Act</B>&rdquo;). The Registration Statement as supplemented by the Prospectus Supplement relates to the offer and sale by the Company
of shares of its common stock, $0.01 par value (&ldquo;<B>Common Stock</B>&rdquo;), having an aggregate gross sales price of up to $75
million (the &ldquo;<B>Maximum Offered Price</B>&rdquo;). Shares of Common Stock representing $19,544,169 of the Maximum Offered Price
(the &ldquo;<B>Shares</B>&rdquo;) are being registered by the Prospectus Supplement and sold pursuant to the terms of the Equity Distribution
Agreement dated as of February&nbsp;20, 2026, among the Company and Northland Securities,&nbsp;Inc. (trade name Northland Capital Markets)
and Cohen&nbsp;&amp; Company Securities, LLC, as sales agents (as amended, the &ldquo;<B>Agreement</B>&rdquo;).</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; text-align: justify; text-indent: 0.5in">For purposes of rendering
this opinion letter, we have examined originals or copies (certified or otherwise identified to our satisfaction) of:</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; text-align: justify; text-indent: 0.5in">a.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
Registration Statement and the Prospectus Supplement, in the form filed and to be filed with the Commission, and the exhibits filed or
to be filed in connection therewith;</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; text-align: justify; text-indent: 0.5in">b.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
Agreement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 8pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps">Duane
    Morris llp</FONT></TD></TR>
  <TR STYLE="font-size: 8pt; vertical-align: top">
    <TD STYLE="font-size: 8pt; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; text-transform: uppercase">30
    SOUTH 17TH STREET&nbsp;&nbsp;&nbsp;&nbsp;PHILADELPHIA, PA 19103-4196</FONT></TD>
    <TD STYLE="text-align: right; font-size: 8pt; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; text-transform: uppercase">PHONE:
    +1 215 979 1000&nbsp;&nbsp;&nbsp;&nbsp;FAX: +1 215 979 1020</FONT></TD></TR></TABLE>


<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"></P>

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<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; text-align: justify; text-indent: 0.5in">c.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
Company&rsquo;s Second Articles of Amendment and Restatement, as amended to date, as certified by the State of Maryland&rsquo;s Department
of Assessments and Taxation on February&nbsp;19, 2026;</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; text-align: justify; text-indent: 0.5in">d.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
Bylaws of the Company, as amended to date, as certified by the Secretary of the Company; and</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; text-align: justify; text-indent: 0.5in">e.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;resolutions
of the Board of Directors of the Company, as attested to by the Secretary of the Company.</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; text-align: justify; text-indent: 0.5in">We have also examined such
other certificates of public officials, such certificates of executive officers of the Company and such other records, agreements, documents
and instruments as we have deemed relevant and necessary as a basis for the opinion hereafter set forth.</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; text-align: justify; text-indent: 0.5in">In such examination, we have
assumed (i)&nbsp;the genuineness of all signatures, (ii)&nbsp;the legal capacity of all natural persons, (iii)&nbsp;the authenticity of
all documents submitted to us as originals, (iv)&nbsp;the conformity to original documents of all documents submitted to us as certified,
conformed or other copies and the authenticity of the originals of such documents, and (v)&nbsp;that all records and other information
made available to us by the Company on which we have relied are complete in all material respects. As to all questions of fact material
to the opinion expressed herein, we have relied solely upon the above-referenced certificates or comparable documents and upon the representations
and warranties contained in the Agreement and other documents delivered pursuant thereto, have not performed or had performed any independent
research of public records and have assumed that certificates of or other comparable documents from public officials dated prior to the
date hereof remain accurate as of the date hereof.</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; text-align: justify; text-indent: 0.5in">Based on the foregoing, we
are of the opinion that the Shares, when issued pursuant to the terms of the Agreement against receipt by the Company of the consideration
specified therein, will be validly issued, fully paid and non-assessable.</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; text-align: justify; text-indent: 0.5in">The foregoing opinion is limited
to the laws of the State of Maryland, and we do not express any opinion herein concerning any other law.</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; text-align: justify; text-indent: 0.5in">The opinion expressed herein
is rendered as of the date hereof and is based on existing law, which is subject to change. Where the opinion expressed herein refers
to events to occur at a future date, we have assumed that there will have been no changes in the relevant law or facts between the date
hereof and such future date. We do not undertake to advise you of any changes in the opinion expressed herein from matters that may hereafter
arise or be brought to our attention or to revise or supplement such opinions should the present laws of any jurisdiction be changed by
legislative action, judicial decision or otherwise.</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; text-align: justify; text-indent: 0.5in">The opinion expressed herein
is limited to the matter expressly stated herein and no opinion is implied or may be inferred beyond the matters expressly stated.</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"></P>

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<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; text-align: justify; text-indent: 0.5in">We hereby consent to the use
of this opinion letter as an exhibit to the Registration Statement and to any and all references to our firm in the Prospectus which is
a part of the Registration Statement. In giving this consent, we do not admit that we are &ldquo;experts&rdquo; within the meaning of
Section&nbsp;11 of the Securities Act or within the category of persons whose consent is required under Section&nbsp;7 of the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt; width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Duane Morris LLP</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">DUANE MORRIS LLP</FONT></TD></TR>
  </TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>3
<FILENAME>tm266883d2_ex10-1.htm
<DESCRIPTION>EXHIBIT 10.1
<TEXT>
<HTML>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0; text-align: right"><B>Exhibit 10.1</B></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; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; text-transform: uppercase"><B>Cohen&nbsp;&amp;
CoMPANY inc.</B></FONT><B><FONT STYLE="text-transform: uppercase"><BR>
EQUITY DISTRIBUTION AGREEMENT</FONT></B></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; text-align: right">February&nbsp;20, 2026</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; text-align: justify">NORTHLAND CAPITAL MARKETS<SUP>1</SUP></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">150 South Fifth Street, Suite&nbsp;3300</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Minneapolis, Minnesota 55402</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; text-align: justify">Ladies and Gentlemen:</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; text-indent: 0.5in">Cohen&nbsp;&amp; Company Inc., a Maryland corporation
(collectively with its subsidiaries and affiliates, including, without limitation, all entities disclosed or described in the Registration
Statement (as defined below) as being subsidiaries or affiliates of Cohen&nbsp;&amp; Co. Inc., the &ldquo;<B>Company</B>&rdquo;), and
Northland Securities,&nbsp;Inc. (&ldquo;<B>Northland</B>&rdquo; or the &ldquo;<B>Representative</B>&rdquo;) are parties to that certain
Equity Distribution Agreement, dated October&nbsp;5, 2023 (the &ldquo;<B>Original Agreement</B>&rdquo;). Northland and the Company desire
to amend and restate the Original Agreement as set forth in this Amended and Restated Equity Distribution Agreement (the &ldquo;<B>Agreement</B>&rdquo;),
and hereby agree as follows:</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company proposes to issue and sell through Northland and Cohen&nbsp;&amp; Company Securities, LLC (&ldquo;<B>CCS</B>&rdquo;), as sales
agents (the &ldquo;<B>Managers</B>&rdquo;), on the terms set forth in this Agreement shares of its common stock, par value $0.01 per
share (&ldquo;<B>Common Stock</B>&rdquo;), having an aggregate offering price of up to $75,000,000 (the &ldquo;<B>Shares</B>&rdquo;).
Notwithstanding anything to the contrary contained herein, the parties hereto agree that compliance with the limitations set forth herein
regarding the amount of Shares to be issued and sold under this Agreement, including any limitations on the amount of securities sold
by the Company during any period under the Securities Act and the rules&nbsp;and regulations promulgated thereunder, </FONT>including
rules&nbsp;that prohibit the Company from selling securities in a public primary offering with a value exceeding more than&nbsp;one-third&nbsp;of
its&nbsp;public&nbsp;float&nbsp;in any 12-month period so long as its public float remains below $75.0 million, shall be the sole responsibility
of the Company, and the Managers shall have no obligation in connection with such compliance.</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; text-indent: 0.5in">The Company hereby confirms its engagement of
Northland (the &ldquo;<B>QIU</B>&rdquo;), and the QIU hereby confirms its agreement with the Company to render services as, a &ldquo;qualified
independent underwriter,&rdquo; within the meaning of Section&nbsp;(f)(12) of Rule&nbsp;5121 of the Financial Industry Regulatory Authority,&nbsp;Inc.
(&ldquo;<B>FINRA</B>&rdquo;) with respect to the offering and sale of the Shares. The QIU hereby consents to the reference to it as set
forth under the heading &ldquo;Plan of Distribution (Conflicts of Interest)&rdquo; in the Prospectus and any amendment or supplement
thereto.</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"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>1</SUP> Northland Capital Markets is the trade name for certain
capital markets and investment banking activities of Northland Securities, Inc., member FINRA/SIPC.</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"></P>

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<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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company has filed with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) a registration statement on Form&nbsp;S-3
(File No.&nbsp;333-275186), including a prospectus, relating to the securities (the &ldquo;<B>Shelf Securities</B>&rdquo;), including
the Shares, to be issued from time to time by the Company. The registration statement as of its most recent effective date, including
the information (if any) deemed to be part of the registration statement at the time of effectiveness pursuant to Rule&nbsp;430A or Rule&nbsp;430B
under the Securities Act of 1933, as amended, </FONT>and the rules&nbsp;and regulations of the Commission promulgated thereunder (the
 &ldquo;<B>Securities Act</B>&rdquo;), together with any additional registration statement on Form&nbsp;S-3 filed pursuant to Rule&nbsp;462(b)&nbsp;under
the Securities Act, is hereinafter referred to as the &ldquo;<B>Registration Statement</B>&rdquo;, and the related prospectus covering
the Shelf Securities and filed as part of the Registration Statement, together with any amendments or supplements thereto as of the most
recent effective date of the Registration Statement, is hereinafter referred to as the &ldquo;<B>Basic Prospectus</B>&rdquo;. To the
extent that the Company elects to file a&nbsp;successor&nbsp;registration&nbsp;statement&nbsp;with respect to the Shares, after the effectiveness
of any such registration statement, all references to &ldquo;<B>Registration Statement</B>&rdquo; included in this Agreement shall be
deemed to include such new registration statement, including all documents incorporated by reference therein pursuant to Item 12 of Form&nbsp;S-3,
and all references to &ldquo;<B>Basic Prospectus</B>&rdquo; included in this Agreement shall be deemed to include the final form of prospectus,
including all documents incorporated therein by reference, included in any such registration statement at the time such registration
statement became effective. &ldquo;<B>Prospectus Supplement</B>&rdquo; means the final prospectus supplement, relating to the Shares,
filed by the Company with the Commission pursuant to Rule&nbsp;424(b)&nbsp;under the Securities Act on or before the second business
day after the date hereof, in the form furnished by the Company to the Managers in connection with the offering of the Shares. Except
where the context otherwise requires, &ldquo;<B>Prospectus</B>&rdquo; means the Basic Prospectus, as supplemented by the Prospectus Supplement
and the most recent Interim Prospectus Supplement (as defined in Section&nbsp;6(c)&nbsp;below), if any. For purposes of this Agreement,
 &ldquo;<B>free writing prospectus</B>&rdquo; has the meaning set forth in Rule&nbsp;405 under the Securities Act. &ldquo;<B>Permitted
Free Writing Prospectuses</B>&rdquo; means the documents listed on Schedule I hereto or otherwise approved in writing by the Managers
in accordance with Section&nbsp;6(b), and &ldquo;<B>broadly available road show</B>&rdquo; means a &ldquo;bona fide electronic road show&rdquo;
as defined in Rule&nbsp;433(h)(5)&nbsp;under the Securities Act that has been made available without restriction to any person. As used
herein, the terms &ldquo;Registration Statement&rdquo;, &ldquo;Basic Prospectus&rdquo;, &ldquo;Prospectus Supplement&rdquo;, &ldquo;Interim
Prospectus Supplement&rdquo; and &ldquo;Prospectus&rdquo; shall include the documents, if any, incorporated by reference therein. The
terms &ldquo;<B>supplement</B>&rdquo;, &ldquo;<B>amendment</B>&rdquo; and &ldquo;<B>amend</B>&rdquo; as used herein with respect to the
Registration Statement, the Basic Prospectus, the Prospectus Supplement, any Interim Prospectus Supplement or the Prospectus shall include
all documents subsequently filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended, and
the rules&nbsp;and regulations of the Commission promulgated thereunder (the &ldquo;<B>Exchange Act</B>&rdquo;), that are deemed to be
incorporated by reference therein (the &ldquo;<B>Incorporated Documents</B>&rdquo;). All references in this Agreement to the Registration
Statement, the Basic Prospectus, the Prospectus Supplement, any Interim Prospectus Supplement, the Prospectus or any amendments or supplements
to any of the foregoing, shall include any copy thereof filed with the Commission pursuant to its Electronic Data Gathering, Analysis
and Retrieval System (&ldquo;<B>EDGAR</B>&rdquo;).</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Representations
and Warranties</I>. The Company represents and warrants to and agrees with the Managers that:</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Registration
Statement</I>. The Company is eligible to use Form&nbsp;S-3 under the Securities Act. The Registration Statement has become effective.
No post-effective amendment to the Registration Statement has been filed; no stop order suspending the effectiveness of the Registration
Statement has been issued under the Securities Act and no proceedings for that purpose or pursuant to Section&nbsp;8A of the Securities
Act have been instituted or are pending or, to the knowledge of the Company, are contemplated by the Commission, and any request on the
part of the Commission for additional information has been complied with.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Compliance
with Registration Requirements</I>. (i)&nbsp;(A)&nbsp;At the respective times the Registration Statement and each amendment thereto became
effective, (B)&nbsp;at each deemed effective date with respect to the Managers pursuant to Rule&nbsp;430B(f)(2)&nbsp;under the Securities
Act (each, a &ldquo;<B>Deemed Effective Time</B>&rdquo;), (C)&nbsp;as of each time Shares are sold pursuant to this Agreement (each,
a &ldquo;<B>Time of Sale</B>&rdquo;), (D)&nbsp;at each Settlement Date (as defined in Section&nbsp;4 below) and (E)&nbsp;at all times
during which a prospectus is required by the Securities Act to be delivered (whether physically or through compliance with Rule&nbsp;172
under the Securities Act or any similar rule) in connection with any sale of Shares (the &ldquo;<B>Delivery Period</B>&rdquo;), the Registration
Statement complied and will comply in all material respects with the requirements of the Securities Act; (ii)&nbsp;the Basic Prospectus
complied at the time it was filed with the Commission, complies as of the date hereof and, as of each Time of Sale and at all times during
the Delivery Period, will comply in all material respects with the rules&nbsp;and regulations under the Securities Act; (iii)&nbsp;each
of the Prospectus Supplement, any Interim Prospectus Supplement and the Prospectus will comply, as of the date that such document is
filed with the Commission, as of each Time of Sale, as of each Settlement Date and at all times during the Delivery Period, in all material
respects with the rules&nbsp;and regulations under the Securities Act; and (iv)&nbsp;the Incorporated Documents, when they were filed
with the Commission, conformed in all material respects to the requirements of the Exchange Act, and any further Incorporated Documents
so filed and incorporated by reference, when they are filed with the Commission, will conform in all material respects to the requirements
of the Exchange Act.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>General
Disclosure Package</I>. (i)&nbsp;As of the date hereof, at the respective times that the Registration Statement and each amendment thereto
became effective and at each Deemed Effective Time, the Registration Statement did not and will not contain an untrue statement of a
material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein not misleading;
(ii)&nbsp;as of each Time of Sale, the Prospectus (as amended and supplemented at such Time of Sale) and any Permitted Free Writing Prospectus
then in use, considered together (collectively, the &ldquo;<B>General Disclosure Package</B>&rdquo;), did not contain and will not contain
any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein, in the
light of the circumstances under which they were made, not misleading; (iii)&nbsp;as of its date, the Prospectus did not contain an untrue
statement of a material fact or omit to state a material fact necessary in order to make the statements therein, in the light of the
circumstances under which they were made, not misleading; and (iv)&nbsp;at any Settlement Date, the Prospectus (as amended and supplemented
at such Settlement Date) did not and will not contain an untrue statement of a material fact or omit to state a material fact necessary
in order to make the statements therein, in the light of the circumstances under which they were made, not misleading; <I>provided</I>,
<I>however</I>, that this representation and warranty shall not apply to any statement or omission made in reliance upon and in conformity
with information furnished in writing to the Company by the Managers expressly for use in the Prospectus or in the General Disclosure
Package.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Issuer
Free Writing Prospectus</I>. Any free writing prospectus that the Company was or is required to file pursuant to Rule&nbsp;433(d)&nbsp;under
the Securities Act has been, or will be, filed with the Commission in accordance with the requirements of the Securities Act and the
applicable rules&nbsp;and regulations thereunder. Each free writing prospectus that the Company has filed, or is required to file, pursuant
to Rule&nbsp;433(d)&nbsp;under the Securities Act or that was prepared by or on behalf of or used or referred to by the Company complies
or will comply in all material respects with the requirements of the Securities Act and the applicable rules&nbsp;and regulations thereunder.
Each free writing prospectus, as of its issue date and at all subsequent times through the completion of the public offer and sale of
the Shares or until any earlier date that the Company notified or notifies the Managers, did not, does not and will not include any material
information that conflicted, conflicts or will conflict with the information contained in the Registration Statement or the Prospectus;
<I>provided</I>, <I>however</I>, that this representation and warranty shall not apply to any statement or omission made in reliance
upon and in conformity with information furnished in writing to the Company by the Managers expressly for use in such free writing prospectus,
the Registration Statement or the Prospectus. Each broadly available road show, if any, when considered together with the General Disclosure
Package, does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements therein,
in the light of the circumstances under which they were made, not misleading; <I>provided</I>, <I>however</I>, that this representation
and warranty shall not apply to any statement or omission made in reliance upon and in conformity with information furnished in writing
to the Company by the Managers expressly for use in such broadly available road show and the General Disclosure Package. Except for the
Permitted Free Writing Prospectuses, if any, and electronic road shows, if any, furnished to and approved by the Managers in accordance
with Section&nbsp;6(b), the Company has not prepared, used or referred to, and will not, prepare, use or refer to, any free writing prospectus.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Incorporated
Documents</I>. The Incorporated Documents, when they were filed with the Commission, conformed in all material respects to the requirements
of the Exchange Act, and none of such documents contained any untrue statement of a material fact or omitted to state a material fact
necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading&#894; and any
further documents so filed and incorporated by reference in the Registration Statement, the General Disclosure Package or the Prospectus,
when such documents are filed with the Commission, will conform in all material respects to the requirements of the Exchange Act and
will not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements therein, in
the light of the circumstances under which they were made, not misleading.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Financial
Statements</I>. The financial statements of the Company filed with the Commission and included or incorporated by reference in the Registration
Statement, the General Disclosure Package or the Prospectus, present fairly in all material respects the financial condition of the Company
as of and at the dates indicated, and each of the statements of operations, cash flows and stockholders&rsquo; equity of the Company
for the periods specified&#894; such financial statements have been prepared in conformity with generally accepted accounting principles
in the United States of America (&ldquo;<B>GAAP</B>&rdquo;) applied on a consistent basis throughout the periods involved except to the
extent disclosed in the notes thereto. There are no financial statements (historical or pro forma) that are required to be included or
incorporated by reference in the Registration Statement, the General Disclosure Package or the Prospectus that are not included or incorporated
by reference as required. All non-GAAP financial measures (as defined in Regulation&nbsp;G promulgated by the Commission pursuant to
the Exchange Act) and ratios derived using non-GAAP financial measures included or incorporated by reference in the Registration Statement,
the General Disclosure Package or the Prospectus have been presented in compliance with Item 10 of Regulation S-K. Except as disclosed
in the General Disclosure Package or the Prospectus, the Company is not party to any off-balance sheet transactions, arrangements, obligations
(including contingent obligations) or other persons that may have a material current or future effect on the Company&rsquo;s financial
condition, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources or significant components
of revenues or expenses. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the
Registration Statement, the General Disclosure Package or the Prospectus fairly presents the information called for in all material respects
and has been prepared in all material respects in accordance with the Commission&rsquo;s rules&nbsp;and guidelines applicable thereto.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Material Adverse Effect</I>. Except as otherwise set forth in the Registration Statement, the General Disclosure Package or the Prospectus,
since the date of the latest audited financial statements included in the General Disclosure Package, there has been no (i)&nbsp;material
adverse change, or any development involving a prospective material adverse change, in or affecting the condition, financial or otherwise,
or in the assets, earnings, business, properties, management, results of operations or prospects of the Company, whether or not arising
in the ordinary course of business, as a result of the ongoing COVID-19 pandemic or the ability of the Company to perform its obligations
under this Agreement (a &ldquo;<B>Material Adverse Effect</B>&rdquo;)&#894; (ii)&nbsp;transaction which is material to the Company&#894;
(iii)&nbsp;liability or obligation, direct or contingent (including without limitation any off-balance sheet obligations or any losses
or interference with business from fire, explosion, flood, earthquakes, accident or other calamity, whether or not covered by insurance,
or from any strike, labor dispute or court or governmental action, order or decree), incurred by the Company, which is material to the
Company, individually or in the aggregate&#894; (iv)&nbsp;change in the capital stock of the Company (other than the issuance or retention
of shares of Common Stock upon the exercise of stock options or the vesting, exercise or settlement of other awards described as outstanding
in, and the grant of options and awards under other existing equity incentive plans described in, the Registration Statement, the General
Disclosure Package or the Prospectus)&#894; (v)&nbsp;material change in the outstanding indebtedness of the Company&#894; (vi)&nbsp;dividend
or distribution of any kind declared, paid or made on the Common Stock; or (vii)&nbsp;alteration in the Company&rsquo;s method of accounting.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Organization
and Good Standing</I>. Each of the Company and the Subsidiaries (as defined below) has been duly incorporated and is validly existing
as a corporation in good standing under the laws of the respective jurisdiction of its incorporation or organization with power and authority
(corporate and other) to own, lease and operate its properties and conduct its business as described in the Registration Statement, the
General Disclosure Package and the Prospectus and currently conducted and to enter into and perform its obligations under this Agreement,
and has been duly qualified as a foreign corporation for the transaction of business and is in good standing under the laws of each other
jurisdiction in which it owns or leases properties or conducts any business so as to require such qualification, except where the failure
so to qualify or be in good standing would not have a Material Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
 &#8239;&#8239;<I>Capitalization</I>. The Company has an authorized capitalization as set forth in the Registration Statement, the General
Disclosure Package and the Prospectus, and all of the issued and outstanding shares of Common Stock of the Company have been duly and
validly authorized and issued, including in compliance with all federal and state securities laws, are fully paid and non-assessable
and conform to the descriptions thereof contained in the Registration Statement, the General Disclosure Package and the Prospectus; and
none of the issued and outstanding shares of capital stock of the Company are subject to any preemptive or similar rights.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(j)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>The
Shares</I>. The Shares have been, and as of each Settlement Date will be, duly authorized, and when issued and delivered in accordance
with the terms of this Agreement against payment therefor in accordance with the terms hereof, will be validly issued, including in compliance
with all federal and state securities laws, fully paid and non-assessable, will conform to the descriptions thereof contained in the
Registration Statement, the General Disclosure Package and the Prospectus and the issuance of such Shares will not be subject to any
preemptive or similar rights.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(k)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Stock
Exchange Listing</I>. The Common Stock is registered pursuant to Section&nbsp;12(b)&nbsp;or 12(g)&nbsp;of the Exchange Act and is listed
on the NYSE American Stock Exchange (the &ldquo;<B>Exchange</B>&rdquo;), and the Company has taken no action designed to, or likely to
have the effect of, terminating the registration of the Common Stock under the Exchange Act or delisting the Common Stock from the Exchange
nor has the Company received any notification that the Commission or the Exchange is contemplating terminating such registration or listing.
To the Company&rsquo;s knowledge, it has complied in all material respects with the applicable requirements of the Exchange for maintenance
of inclusion of the Common Stock on the Exchange.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(l)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
 &#8239;&#8239;&#8239;<I>Equity Distribution Agreement</I>. This Agreement has been duly authorized, executed and delivered by the Company.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(m)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Preemptive Rights</I>. Except as described in the Registration Statement, the General Disclosure Package or the Prospectus, there are
no options, warrants, preemptive rights, rights of first refusal or other rights to subscribe for or to purchase any equity securities
of the Company.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(n)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Descriptions
and Exhibits</I>. There are no statutes, regulations, documents or contracts of a character required to be described in the Registration
Statement, the General Disclosure Package or the Prospectus or to be filed as an exhibit to the Registration Statement which are not
described or filed as required.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(o)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Non-Contravention</I>.
The issue and sale of the Shares to be sold by the Company hereunder, the execution of this Agreement by the Company and the compliance
by the Company with all of the provisions of this Agreement and the consummation of the transactions herein contemplated (i)&nbsp;will
not conflict with or result in a breach or violation of any of the terms or provisions of, or constitute a default under, any indenture,
mortgage, deed of trust, loan agreement or any other evidence of indebtedness or other agreement or instrument to which the Company is
a party or by which the Company is bound or to which any of the property or assets of the Company are subject; (ii)&nbsp;will not result
in any violation of the provisions of the certificate or articles of incorporation or by-laws (or other organization documents) of the
Company; and (iii)&nbsp;will not result in any violation of any statute or any order, decree, rule&nbsp;or regulation of any court or
governmental or administrative agency or body having jurisdiction over the Company or any of its properties, except, in the case of clauses
(i)&nbsp;and (iii)&nbsp;above, where such breaches, violations or defaults would not, individually or in the aggregate, have a Material
Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(p)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Violations</I>. Neither the Company nor its Subsidiaries is (i)&nbsp;in violation of its articles or certificate of incorporation, by-laws
(or other organizational or charter documents), (ii)&nbsp;in violation of any law, ordinance, administrative or governmental rule&nbsp;or
regulation applicable to the Company or the Subsidiary, (iii)&nbsp;in violation of any decree of any court or governmental agency or
body having jurisdiction over the Company or the Subsidiary, or (iv)&nbsp;in default in the performance of any obligation, agreement
or condition contained in any bond, debenture, note or any other evidence of indebtedness or in any agreement, indenture, lease or other
instrument to which the Company or a Subsidiary is a party or by which it or any of its properties may be bound, except, in the case
of clauses&nbsp;(ii), (iii)&nbsp;and (iv), where any such violation or default, individually or in the aggregate, would not have a Material
Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(q)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Outstanding Loans or Other Extensions of Credit</I>. The Company does not have any outstanding extension of credit, in the form of a
personal loan, to or for any director or executive officer (or equivalent thereof) of the Company except for such extensions of credit
as are expressly permitted by Section&nbsp;13(k)&nbsp;of the Exchange Act.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(r)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Other
Underwriting Agreements</I>. Except for this Agreement, the Company is not a party to any agreement with an agent or underwriter for
any other &ldquo;at the market&rdquo; or continuous equity transaction.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(s)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Consents Required</I>. No consent, approval, authorization, order, license, registration or qualification of or with any court or arbitrator
or governmental or regulatory authority is required for the execution, delivery and performance by the Company of this Agreement, the
issuance and sale of the Shares and the consummation of the transactions contemplated by this Agreement, except for the registration
of the Shares under the Securities Act and such consents, approvals, authorizations, orders and registrations or qualifications as may
be required under applicable state securities laws in connection with the purchase and distribution of the Shares by the Managers.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(t)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Legal
Proceedings</I>. Other than as set forth in the Registration Statement, the General Disclosure Package or the Prospectus, there are no
actions, suits, proceedings, inquiries or investigations brought by or before any legal or governmental authority now pending to which
the Company is a party or of which any property of the Company is the subject which, if determined adversely to the Company, individually
or in the aggregate, would have or may reasonably be expected to have a Material Adverse Effect, or would prevent or impair the consummation
of the transactions contemplated by this Agreement, or which are required to be described in the Registration Statement, the General
Disclosure Package or the Prospectus; and, to the best of the Company&rsquo;s knowledge, no such actions, suits, proceedings, inquiries
or investigations are threatened or contemplated by governmental authorities or others.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(u)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Independent
Accountant</I>. Grant Thornton LLP (&ldquo;<B>Company Auditor</B>&rdquo;), who has certified certain financial statements of the Company,
was, at all applicable times, an independent registered public accounting firm with respect to the Company within the applicable rules&nbsp;and
regulations adopted by the Commission and the Public Company Accounting Oversight Board and as required by the Securities Act.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(v)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Title
to Real and Personal Property</I>. Except (a)&nbsp;as otherwise set forth in the Registration Statement, the General Disclosure Package
or the Prospectus, (b)&nbsp;for liens, security interests and similar encumbrances under any liens, security interests or similar encumbrances
made pursuant to credit facilities or indentures of the Company or (c)&nbsp;as would not have a Material Adverse Effect, individually
or in the aggregate, the Company has good and marketable title to all of the real and personal properties and assets reflected as owned
in the financial statements referred to in Section&nbsp;1(f)&nbsp;or elsewhere in the Registration Statement, the General Disclosure
Package or the Prospectus, in each case free and clear of any security interests, mortgages, liens, pledges, charges, encumbrances, equities,
adverse claims and other defects or restrictions. No real property owned, leased, licensed, or used by the Company lies in an area which
is, or will be, subject to restrictions which would prohibit, and no statements of facts relating to the actions or inaction of another
person or entity or his, her or its ownership, leasing, licensing, or use of any real or personal property exists or will exist which
would prevent, the continued effective ownership, leasing, licensing, exploration, development or production or use of such real property
in the business of the Company as presently conducted or as the Registration Statement, the General Disclosure Package or the Prospectus
indicates the Company contemplates conducting, except as may be properly described in the Registration Statement, the General Disclosure
Package or the Prospectus or such as in the aggregate do not now cause and will not in the future cause a Material Adverse Effect. The
real property, improvements, equipment and personal property held under lease by the Company or of a Subsidiary are held under valid
and enforceable leases, with such exceptions as would not, individually or in the aggregate, have a Material Adverse Effect.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(w)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Title
to Intellectual Property</I>. Except as otherwise disclosed in the Registration Statement, the General Disclosure Package, or the Prospectus,
the Company, including its Subsidiaries, own, or have obtained valid and enforceable licenses for, the inventions, patent applications,
patents, trademarks, trade names, service names, copyrights, trade secrets and other intellectual property described in the Registration
Statement, the General Disclosure Package, or the Prospectus as being owned or licensed by them or which are necessary for the conduct
of the Company&rsquo;s and its Subsidiaries&rsquo; businesses as currently conducted or as currently proposed to be conducted (collectively,
 &ldquo;<B>Intellectual Property</B>&rdquo;), except as would not have a Material Adverse Effect on the Company and its Subsidiaries taken
as a whole, and except as enforceability of any licenses may be limited by bankruptcy and other similar laws affecting the rights of
creditors generally and general principles of equity. To the Company&rsquo;s knowledge: (i)&nbsp;there are no third parties who have
rights to any registered Intellectual Property, other than any co-owner of any patent constituting Intellectual Property who is listed
on the records of the U.S. Patent and Trademark Office and any co-owner of any patent application constituting Intellectual Property
who is named in such patent application; and (ii)&nbsp;there is no infringement by third parties of any Intellectual Property. There
is no pending or, to the Company&rsquo;s knowledge, threatened action, suit, proceeding or claim by others: (A)&nbsp;challenging the
Company&rsquo;s rights in or to any Intellectual Property, and the Company is unaware of any facts which would form a reasonable basis
for any such action, suit, proceeding or claim; (B)&nbsp;challenging the validity, enforceability or scope of any Intellectual Property,
and the Company is unaware of any facts that would form a reasonable basis for any such action, suit, proceeding or claim; or (C)&nbsp;asserting
that the Company or any of its Subsidiaries infringes or otherwise violates, or would, upon the expansion or commercialization of any
product or service described in the Registration Statement, the General Disclosure Package, or the Prospectus as under development, infringe
or violate, any patent, trademark, trade name, service name, copyright, trade secret or other proprietary rights of others, and the Company
is unaware of any facts which would form a reasonable basis for any such action, suit, proceeding or claim. The Company and its subsidiaries
have complied with the terms of each agreement pursuant to which Intellectual Property has been licensed to the Company or any Subsidiary,
and all such agreements are in full force and effect. To the Company&rsquo;s knowledge, there are no material defects in any of the patents
or patent applications included in the Intellectual Property. The Company and its Subsidiaries have taken commercially reasonable steps
to protect, maintain and safeguard their Intellectual Property, including the execution of nondisclosure and confidentiality agreements.
The Intellectual Property, including technology candidates or products, and/or their uses described in the Registration Statement, the
General Disclosure Package, or the Prospectus as under development by the Company or any Subsidiary fall within the scope of the claims
of one or more patents owned by, or exclusively licensed to, the Company or any Subsidiary.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(x)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Undisclosed Relationships</I>. No relationship, direct or indirect, exists between or among the Company, on the one hand, and the directors,
officers, stockholders, customers or suppliers of the Company, on the other hand, that is required to be described, incorporated by reference
or included in the Registration Statement, the General Disclosure Package or the Prospectus and which is not so described, incorporated
or included.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(y)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Subsidiaries</I>.
All of the direct and indirect significant subsidiaries of the Company that are required to be disclosed in the Company&rsquo;s periodic
reports are set forth in the reports filed with the Commission pursuant to Section&nbsp;13(a), 13(e), 14 or 15(d)&nbsp;of the Exchange
Act. The Company owns, directly or indirectly, all of the capital stock or other equity interests of each Subsidiary free and clear of
any Liens, and all of the issued and outstanding shares of capital stock of each Subsidiary are validly issued and are fully paid, non-assessable
and free of preemptive and similar rights to subscribe for or purchase securities. &ldquo;<B>Subsidiary</B>&rdquo; means any material
subsidiary of Cohen&nbsp;&amp; Company Inc. and shall, where applicable, also include any direct or indirect subsidiary of Cohen&nbsp;&amp;
Company Inc. formed or acquired after the date hereof.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(z)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Dividend
Restrictions</I>. Except as disclosed in the Registration Statement, General Disclosure Package, or Prospectus, and subject to the existence
of legally available funds, no Subsidiary of the Company is currently prohibited or restricted, directly or indirectly, from paying dividends
to the Company, or from making any other distribution with respect to such Subsidiary&rsquo;s equity securities or from repaying to the
Company or any other Subsidiary of the Company any amounts that may from time to time become due under any loans or advances to such
Subsidiary from the Company or from transferring any property or assets to the Company or to any other Subsidiary.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(aa)</FONT>&#8239;
 &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Investment Company Act</I>. The Company is not and, after giving effect to
the offering and sale of the Shares as contemplated herein and the application of the Net Proceeds (as defined in Section&nbsp;3 below)
therefrom as described in the General Disclosure Package and the Prospectus, will not be required to register as an &ldquo;investment
company&rdquo;, as such term is defined in the Investment Company Act of 1940, as amended.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(bb)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Taxes</I>.
All United States federal income tax returns of the Company required by law to be filed have been filed and all taxes shown by such returns
or otherwise assessed, which are due and payable, have been paid, except for such taxes, if any, as are being or will be contested in
good faith and as to which adequate reserves have been provided. The Company has filed all other tax returns that are required to have
been filed by it pursuant to applicable foreign, state, local or other law, except insofar as the failure to file such returns, individually
or in the aggregate, would not result in a Material Adverse Effect; and the Company has paid all taxes due pursuant to such returns or
pursuant to any assessment received by the Company except for such taxes, if any, as are being or will be contested in good faith and
as to which adequate reserves have been provided or insofar as the non-payment of such taxes, individually or in the aggregate, would
not result in a Material Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(cc)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Licenses
and Permits</I>. The Company possesses all permits, licenses, approvals, consents and other authorizations (collectively, &ldquo;<B>Permits</B>&rdquo;)
issued by the appropriate federal, state, local or foreign regulatory agencies or bodies necessary to conduct the businesses now operated
by it; the Company is in compliance with the terms and conditions of all such Permits and all of the Permits are valid and in full force
and effect, except, in each case, where the failure so to possess or comply with or where the invalidity of such Permits or the failure
of such Permits to be in full force and effect, individually or in the aggregate, would not have a Material Adverse Effect; and the Company
has not received any notice of proceedings relating to the revocation or material modification of any such Permits.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(dd)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Labor Disputes</I>. No material labor dispute with the employees of the Company exists, or, to the knowledge of the Company, is imminent
or threatened. The Company is not aware of any existing or imminent labor disturbance by the employees of any of its principal suppliers,
manufacturers, customers or contractors, which, individually or in the aggregate, may reasonably be expected to result in a Material
Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ee)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Compliance
with and Liability under Environmental Laws</I>. Except as described in the Registration Statement, the General Disclosure Package or
the Prospectus, there has been no storage, disposal, generation, manufacture, refinement, transportation, handling or treatment of hazardous
substances or hazardous wastes by the Company (or, to the knowledge of the Company, any of its predecessors in interest), at, upon or
from any of the property now or previously owned, leased or operated by the Company in violation of any applicable law, ordinance, rule,
regulation, order, judgment, decree or permit that would require the Company to undertake any remedial action under any applicable law,
ordinance, rule, regulation, order, judgment, decree or permit, except for any violation or remedial action that would not, individually
or in the aggregate with all such violations and remedial actions, cause a Material Adverse Effect. Except for abandonment and similar
costs incurred or to be incurred in the ordinary course of business of the Company, there has been no material spill, discharge, leak,
emission, injection, escape, dumping or release of any kind onto any property now or previously owned, leased or operated by the Company
or into the environment surrounding such property of any hazardous substances or hazardous wastes due to or caused by the Company (or,
to the knowledge of the Company, any of its predecessors in interest), except for any such spill, discharge, leak, emission, injection,
escape, dumping or release that would not, singularly or in the aggregate with all such spills, discharges, leaks, emissions, injections,
escapes, dumpings and releases, result in a Material Adverse Effect&#894; and the terms &ldquo;<B>hazardous substances</B>,&rdquo; and
 &ldquo;<B>hazardous wastes</B>&rdquo; shall be construed broadly to include such terms and similar terms, all of which shall have the
meanings specified in any applicable local, state and federal laws or regulations with respect to environmental protection. Except as
set forth in the Registration Statement, the General Disclosure Package or the Prospectus, the Company has not been named as a &ldquo;potentially
responsible party&rdquo; under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ff)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Compliance
with ERISA</I>. Each employee benefit plan, within the meaning of Section&nbsp;3(3)&nbsp;of the Employee Retirement Income Security Act
of 1974, as amended (&ldquo;<B>ERISA</B>&rdquo;), (whether or not subject to ERISA) that is sponsored, maintained, administered, contributed
or required to be contributed to by the Company or any entity that would be treated as a single employer with any of the foregoing pursuant
to Section&nbsp;414 of the Internal Revenue Code of 1986, as amended (the &ldquo;<B>Code</B>&rdquo;) (each such plan, a &ldquo;<B>Plan</B>&rdquo;)
has been maintained, administered and operated in compliance with its terms and the requirements of any applicable statutes, orders,
rules&nbsp;and regulations, including but not limited to ERISA and the Code, except to the extent that failure to so comply, individually
or in the aggregate, would not have a Material Adverse Effect. The fair market value of the assets of each Plan (excluding for these
purposes accrued but unpaid contributions) exceeds the present value of all benefits accrued under such Plan determined using reasonable
actuarial assumptions. No other event set forth in Section&nbsp;4043(b)&nbsp;of ERISA (excluding events with respect to which the 30-day
notice requirement under Section&nbsp;4043 of ERISA has been waived) has occurred with respect to any Plan. No prohibited transaction,
within the meaning of Section&nbsp;406 of ERISA or Section&nbsp;4975 of the Code, has occurred with respect to any Plan, excluding transactions
effected pursuant to a statutory or administrative exemption that has resulted in or could reasonably be expected to have a Material
Adverse Effect. The Company could not reasonably be expected to have any liability (whether actual, contingent or otherwise) (i)&nbsp;with
respect to any Plan subject to Section&nbsp;412 of the Code or to Title IV of ERISA or (ii)&nbsp;with respect to any Plan or other contract,
agreement, arrangement or policy that provides for retiree or post-employment welfare benefits other than as required by Section&nbsp;4980B
of the Code or similar state laws.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(gg)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Financial
Regulatory Matters</I>. CCS is (i)&nbsp;duly registered with the Commission as a broker-dealer under the Exchange Act, (ii)&nbsp;a member
in good standing of FINRA, (iii)&nbsp;not in arrears in regard to any assessment made upon it by the Securities Investor Protection Corporation,
and (iv)&nbsp;has received no notice from the Commission, FINRA, the Municipal Securities Rulemaking Board, the Commodities Future Trading
Commission or any other governmental or regulatory authority or securities exchange of any alleged rule&nbsp;violation or other circumstance
which could reasonably be expected to have a Material Adverse Effect. CCS. has received no notice from the Federal Deposit Insurance
Corporation, the office of the Comptroller of the Currency or the Board of Governors of the Federal Reserve System of any alleged rule&nbsp;violation
or other circumstance which could reasonably be expected to have a Material Adverse Effect. Cohen&nbsp;&amp; Company Financial Limited
is in good standing with the Financial Conduct Authority, Cohen&nbsp;&amp; Company Financial (Europe) Limited is in good standing with
the Central Bank of Ireland, and neither has received any notice from such regulatory agency of any alleged rule&nbsp;violation or other
circumstance which could reasonably be expected to have a Material Adverse Effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(hh)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Disclosure
Controls</I>. The Company has established and maintains disclosure controls and procedures (as defined in Rules&nbsp;13a-15(e)&nbsp;and
15d-15(e)&nbsp;under the Exchange Act) which (i)&nbsp;are designed to ensure that material information relating to the Company is made
known to the Company&rsquo;s principal executive officer and its principal financial officer by others within the Company, particularly
during the periods in which the periodic reports required under the Exchange Act are being prepared; (ii)&nbsp;have been evaluated for
effectiveness as of a date within 90 days prior to the earlier of the date that the Company filed its most recent annual or quarterly
report with the Commission and the date of the General Disclosure Package; and (iii)&nbsp;are designed to be effective in all material
respects to perform the functions for which they were established. Except as described in the Registration Statement, the General Disclosure
Package or the Prospectus, since the date of the latest audited financial statements included in or incorporated by reference into the
Registration Statement, the General Disclosure Package or the Prospectus, the Company has not been advised of any (i)&nbsp;significant
deficiencies or material weaknesses in the design or operation of its disclosure controls and procedures or (ii)&nbsp;any fraud, whether
or not material, that involves management or other employees who have a significant role in the Company&rsquo;s disclosure controls and
procedures.</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"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ii)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Internal
Controls Over Financial Reporting</I>. The Company maintains a system of internal accounting controls sufficient to provide reasonable
assurance that (i)&nbsp;transactions are executed in accordance with management&rsquo;s general or specific authorizations&#894; (ii)&nbsp;transactions
are recorded as necessary to permit preparation of financial statements in conformity with GAAP as applied in the United States and to
maintain asset accountability&#894; (iii)&nbsp;access to assets is permitted only in accordance with management&rsquo;s general or specific
authorizations&#894; (iv)&nbsp;the recorded accountability for assets is compared with the existing assets at reasonable intervals and
appropriate action is taken with respect to any differences and (v)&nbsp;interactive data in eXtensible Business Reporting Language included
or incorporated by reference in the Registration Statement, the General Disclosure Package or the Prospectus fairly presents the information
called for in all material respects and has been prepared in all material respects in accordance with the Commission&rsquo;s rules&nbsp;and
guidelines applicable thereto. The Company&rsquo;s system of &ldquo;internal control over financial reporting&rdquo; (as defined in Rule&nbsp;13a-15(f)&nbsp;of
the Exchange Act) complies with the requirements of the Exchange Act and has been designed by, or under the supervision of, its principal
executive and principal financial officers, or persons performing similar functions, to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with GAAP. Except as described
in the Registration Statement, the General Disclosure Package or the Prospectus, since the date of the latest audited financial statements
included in or incorporated by reference into the Registration Statement, the General Disclosure Package or the Prospectus, (a)&nbsp;the
Company has not been advised of (1)&nbsp;any significant deficiencies in the design or operation of internal controls over financial
reporting that are reasonably likely to materially affect the ability of the Company to record, process, summarize and report financial
information or data, or any material weaknesses in internal controls over financial reporting and (2)&nbsp;any fraud, whether or not
material, that involves management or other employees who have a significant role in the internal controls over financial reporting of
the Company, and (b)&nbsp;since that date, there has been no change in the Company&rsquo;s internal controls over financial reporting
that has materially affected, or is reasonably likely to materially affect, the Company&rsquo;s internal controls over financial reporting.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(jj)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Data
Security</I>. (i)&nbsp;The Company has complied and is presently in compliance with all internal and external privacy policies, contractual
obligations, industry standards, applicable laws, statutes, judgments, orders, rules&nbsp;and regulations of any court or arbitrator
or other governmental or regulatory authority and any other legal obligations, in each case, relating to the collection, use, transfer,
import, export, storage, protection, disposal and disclosure by the Company of personal, personally identifiable, household, sensitive,
confidential or regulated data (&ldquo;<B>Data Security Obligations</B>&rdquo;, and such data, &ldquo;<B>Data</B>&rdquo;); (ii)&nbsp;the
Company has not received any notification of or complaint regarding and is unaware of any other facts that, individually or in the aggregate,
would reasonably indicate non-compliance with any Data Security Obligation; and (iii)&nbsp;there is no action, suit or proceeding by
or before any court or governmental agency, authority or body pending or threatened alleging non-compliance with any Data Security Obligation
nor are there any incidents under internal review or investigations relating to the same.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(kk)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Data
Protection; No Breaches</I>. The Company&rsquo;s information technology assets and equipment, computers, systems, networks, hardware,
software, websites, applications, and databases are adequate for, and operate and perform in all material respects as required in connection
with, the operation of the business of the Company as currently conducted, free and clear of all material bugs, errors, defects, Trojan
horses, time bombs, malware and other corruptants. The Company has taken all technical and organizational measures necessary to protect
the information technology systems and Data used in connection with the operation of the Company&rsquo;s business. Without limiting the
foregoing, the Company has used reasonable efforts to establish and maintain, and has established, maintained, implemented and complied
with, reasonable information technology, information security, cyber security and data protection controls, policies and procedures,
including oversight, access controls, encryption, technological and physical safeguards and business continuity/disaster recovery and
security plans that are designed to protect against and prevent breach, destruction, loss, unauthorized distribution, use, access, disablement,
misappropriation or modification, or other compromise or misuse of or relating to any information technology system or Data used in connection
with the operation of the Company&rsquo;s business (&ldquo;<B>Breach</B>&rdquo;). There has been no such Breach, and the Company has
not been notified of and has no knowledge of any event or condition that would reasonably be expected to result in, any such Breach.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ll)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Insurance</I>.
The Company is insured by insurers of recognized financial responsibility against such losses and risks and in such amounts as are prudent
and customary in the businesses in which the Company is engaged; the Company has not been refused any insurance coverage sought or applied
for; and the Company has no reason to believe that it will not be able to renew its existing insurance coverage as and when such coverage
expires or to obtain similar coverage from similar insurers as may be necessary to continue its business at a cost that would not have
a Material Adverse Effect on the Company.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(mm)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Broker&rsquo;s Fees</I>. The Company is not a party to any contract, agreement or understanding with any person that would give rise
to a valid claim against the Company or the Managers for a brokerage commission, finder&rsquo;s fee or like payment in connection with
the offering and sale of the Shares other than this Agreement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(nn)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Registration Rights</I>. Except as disclosed in the Registration Statement, the General Disclosure Package or the Prospectus and as have
been validly complied with or waived, there are no persons with registration rights or other similar rights to have any securities of
the Company registered pursuant to the Registration Statement or sold in the offering contemplated by this Agreement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(oo)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Stabilization</I>. The Company has not taken, directly or indirectly, any action designed to or that would be reasonably expected to
cause or result in stabilization or manipulation of the price of the Common Stock or any other &ldquo;reference security&rdquo; (as defined
in Rule&nbsp;100 of Regulation M under the Exchange Act (&ldquo;<B>Regulation M</B>&rdquo;)) whether to facilitate the sale or resale
of the Shares or otherwise, and has taken no action which would directly or indirectly violate Regulation M. The Company acknowledges
that the Managers may engage in passive market making transactions in the Shares on the Exchange in accordance with Regulation M.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(pp)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Forward-Looking
Statements</I>. Each &ldquo;forward-looking statement&rdquo; (within the meaning of Section&nbsp;27A of the Securities Act or Section&nbsp;21E
of the Exchange Act) contained in the Registration Statement, the General Disclosure Package or the Prospectus has been made or reaffirmed
with a reasonable basis and in good faith.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(qq)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Statistical
and Market Data</I>. The statistical and market and industry-related data included in the Registration Statement, the General Disclosure
Package and the Prospectus are based on or derived from sources which the Company believes to be reliable and accurate or represent the
Company&rsquo;s good faith estimates that are made on the basis of data derived from such sources, and the Company has obtained the written
consent to the use of such data from sources to the extent required.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(rr)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Sarbanes-Oxley
Act</I>. There is and has been no failure on the part of the Company or, to the knowledge of the Company after reasonable inquiry, any
of the Company&rsquo;s directors or officers, in their capacities as such, to comply in all material respects with any provision of the
Sarbanes-Oxley Act of 2002, as amended, and the rules&nbsp;and regulations promulgated in connection therewith, including Section&nbsp;402
related to loans and Sections 302 and 906 related to certifications.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ss)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Ineligible
Issuer</I>. (i)&nbsp;At the earliest time after the filing of the Registration Statement that the Company or another offering participant
made a bona fide offer (within the meaning of Rule&nbsp;164(h)(2)) of the Shares and (ii)&nbsp;as of the Time of Sale and on each such
time this representation is repeated or deemed to be made (with such date being used as the determination date for purposes of this clause
(ii)), the Company was not and is not an Ineligible Issuer (as defined in Rule&nbsp;405 under the Securities Act), without taking account
of any determination by the Commission pursuant to Rule&nbsp;405 that it is not necessary that the Company be considered an Ineligible
Issuer.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(tt)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Unlawful Payments</I>. Neither the Company nor any director, officer or employee of the Company nor, to the knowledge of the Company,
any agent, affiliate, representative or other person associated with or acting on behalf of the Company has (i)&nbsp;used any corporate
funds for any unlawful contribution, gift, entertainment or other unlawful expense relating to political activity&#894; (ii)&nbsp;made
or taken an act in furtherance of an offer, payment, promise to pay or authorization or approval of any unlawful payment or benefit,
giving or receipt of money, property, gifts or anything else of value, directly or indirectly, to any foreign or domestic government
official or employee, including of any government-owned or controlled entity or of a public international organization, or any person
acting in an official capacity for or on behalf of any of the foregoing, or any political party or party official or candidate for political
office&#894; (iii)&nbsp;violated or is in violation of any provision of the Foreign Corrupt Practices Act of 1977, as amended, or any
applicable law or regulation implementing the OECD Convention on Combating Bribery of Foreign Public Officials in International Business
Transactions, or committed an offence under the Bribery Act 2010 of the United Kingdom or any other applicable anti-bribery or anti-corruption
law&#894; or (iv)&nbsp;made, offered, agreed, requested or taken an act in furtherance of any unlawful bribe or other unlawful benefit,
including, without limitation, any rebate, payoff, influence payment, kickback or other unlawful or improper payment or benefit. The
Company has instituted, maintained and enforced, and will continue to maintain and enforce policies and procedures designed to promote
and ensure compliance with all applicable anti-bribery and anti-corruption laws and the representations and warranties contained herein.
The Company will not use, directly or indirectly, the proceeds from the offering the of Shares hereunder in furtherance of any offer,
payment, promise to pay or authorization or approval of any payment or benefit, giving or receipt of money, property, gifts or anything
else of value, to any person in violation of any anti-corruption laws.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(uu)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Compliance
with Anti-Money Laundering Laws</I>. The operations of the Company are and have been conducted at all times in compliance with all applicable
financial recordkeeping and reporting requirements, including those of the Currency and Foreign Transactions Reporting Act of 1970, as
amended, the applicable money laundering statutes of all jurisdictions where the Company conducts business, the rules&nbsp;and regulations
thereunder and any related or similar rules, regulations or guidelines issued, administered or enforced by any governmental agency (collectively,
the &ldquo;<B>Anti-Money Laundering Laws</B>&rdquo;), and no action, suit or proceeding by or before any court or governmental agency,
authority or body or any arbitrator involving the Company with respect to the Anti-Money Laundering Laws is pending or, to the knowledge
of the Company, threatened.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(vv)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>No
Conflicts with Sanctions Laws</I>. Neither the Company nor any of its directors, officers, or employees, nor, to the knowledge of the
Company, any agent, affiliate, representative or other person associated with or acting on behalf of the Company (each, a &ldquo;<B>Person</B>&rdquo;)
is, or is owned or controlled by one or more persons that are, currently the subject or the target of any sanctions administered or enforced
by the U.S. government, (including, without limitation, the Office of Foreign Assets Control of the U.S. Department of the Treasury or
the U.S. Department of State and including, without limitation, the designation as a &ldquo;specially designated national&rdquo; or &ldquo;blocked
person&rdquo;), the United Nations Security Council, the European Union, Her Majesty&rsquo;s Treasury or other relevant sanctions authority
(collectively, &ldquo;Sanctions&rdquo;), nor is the Company located, organized or resident in a country or territory that is the subject
or target of Sanctions, including, at this time, the Crimea region of Ukraine, Cuba,&nbsp;Iran, North Korea, Syria, the non-government
controlled areas of the Zaporizhzhia and Kherson Regions of Ukraine, the so-called Donetsk People&rsquo;s Republic, the so-called Luhansk
People&rsquo;s Republic and any other Covered Region of Ukraine identified pursuant to Executive Order 14065) (each, a &ldquo;<B>Sanctioned
Country</B>&rdquo;)&#894; and the Company will not directly or indirectly use the proceeds of the offering of the Shares hereunder, or
lend, contribute or otherwise make available such proceeds to any joint venture partner or other person or entity (i)&nbsp;to fund or
facilitate any activities of or business with any person that, at the time of such funding or facilitation, is the subject or target
of Sanctions, (ii)&nbsp;to fund or facilitate any activities of or business in any Sanctioned Country or (iii)&nbsp;in any other manner
that will result in a violation by any person (including any person participating in the transaction, whether as underwriter, advisor,
investor or otherwise) of Sanctions. For the past five years, the Company has not knowingly engaged in and is not now knowingly engaged
in, and will not engage in, any dealings or transactions with any Person that at the time of the dealing or transaction is or was the
subject or the target of Sanctions or with any Sanctioned Country.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ww)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Sales
Limitations</I>. The Company is in compliance with Commission rules&nbsp;that prohibit the Company from selling securities in a public
primary offering with a value exceeding more than&nbsp;one-third&nbsp;of its&nbsp;public&nbsp;float&nbsp;in any 12-month period so long
as its public float remains below $75.0 million.</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; text-indent: 0.5in">Any certificate signed by any officer of the Company
delivered to the Representative or to counsel for the Representative shall be deemed a representation and warranty by the Company to
the Managers as to the matters covered thereby on the date of such certificate.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company acknowledges that the Managers and, for purposes of the opinions to be delivered pursuant to Section&nbsp;6 hereof, counsel to
the Company and counsel to the </FONT>Representative, will rely upon the accuracy and truthfulness of the foregoing representations and
hereby consents to such reliance.</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"></P>

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<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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Sale
of Securities</I>. On the basis of the representations, warranties and agreements herein contained, but subject to the terms and conditions
herein set forth, the Company and the Managers agree that the Company may from time to time seek to sell Shares through the Managers,
acting as sales agent as follows:</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Each
time that the Company wishes to issue and sell Shares hereunder (each, a &ldquo;<B>Placement</B>&rdquo;), it will notify a Manager (the
 &ldquo;<B>Designated Manager</B>&rdquo;). The Company may submit its orders to a Designated Manager by telephone (including any price,
time or size limits or other customary parameters or conditions) to sell Shares on any Trading Day (as defined herein), which order shall
be confirmed by the Designated Manager (and accepted by the Company) by electronic mail using a form substantially similar to that attached
hereto as <U>Exhibit&nbsp;A</U>. As used herein, &ldquo;<B>Trading Day</B>&rdquo; shall mean any trading day on the Exchange, other than
a day on which the Exchange is scheduled to close prior to its regular weekday closing time.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Subject
to the terms and conditions hereof, the Designated Manager shall use its commercially reasonable efforts consistent with its normal sales
and trading practices to execute any Company order submitted to it hereunder to sell Shares with respect to which the Designated Manager
have agreed to act as sales agent. The Company acknowledges and agrees that (i)&nbsp;there can be no assurance that a Designated Manager
will be successful in selling the Shares, (ii)&nbsp;the Designated Manager will incur no liability or obligation to the Company or any
other person or entity if it does not sell Shares for any reason and (iii)&nbsp;the Designated Manager shall be under no obligation to
purchase Shares on a principal basis pursuant to this Agreement, except as otherwise specifically agreed by the Designated Manager and
the Company.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Each
Manager hereby covenants and agrees not to make any sales of the Shares on behalf of the Company other than (A)&nbsp;by any method permitted
by law deemed to be an &ldquo;at the market&rdquo; offering as defined in Rule&nbsp;415(a)(4)&nbsp;of the Securities Act, including by
means of ordinary brokers&rsquo; transactions between members of the Exchange that qualify for delivery of a Prospectus to the Exchange
in accordance with Rule&nbsp;153 of the Securities Act and (B)&nbsp;such other sales of the Shares on behalf of the Company in its capacity
as agent of the Company as shall be agreed by the Company and such Manager.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Company shall not authorize the issuance and sale of, and the Managers shall not sell, any Share at a price lower than the minimum price
therefor designated by the Company pursuant to Section&nbsp;2(a)&nbsp;above. In addition, the Company or the Representative may, upon
notice to the other party hereto by telephone (confirmed promptly by email), suspend an offering of the Shares pursuant to this Agreement
for a specified period (a &ldquo;<B>Suspension Period</B>&rdquo;); <I>provided</I>, <I>however</I>, that such suspension shall not affect
or impair the parties&rsquo; respective obligations with respect to the Shares sold hereunder prior to the receipt or giving of such
notice, as applicable; and <I>provided further</I>, that there shall be no obligations under Sections 6(l), 6(m), 6(n)&nbsp;and 6(o)&nbsp;with
respect to the delivery of certificates, opinions or comfort letters to the Representative during a Suspension Period and that such obligations
shall recommence on the termination of the Suspension Period.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Designated Manager shall provide written confirmation (which may be by email) to the Company following the close of trading on the Exchange
each day in which Shares are sold under this Agreement setting forth (i)&nbsp;the amount of Shares sold on such day, (ii)&nbsp;the price
or prices at which such Shares were sold on such day, (iii)&nbsp;the gross offering proceeds received from such sale, (iv)&nbsp;the Net
Proceeds to the Company and (v)&nbsp;the commission payable by the Company to the Designated Manager with respect to such sales.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;At
each Time of Sale, Settlement Date and Representation Date (as defined in Section&nbsp;6(l)&nbsp;below), the Company shall be deemed
to have affirmed each representation and warranty contained in this Agreement. Any obligation of the Designated Manager to use its commercially
reasonable efforts to sell the Shares on behalf of the Company as sales agent shall be subject to the continuing accuracy of the representations
and warranties of the Company herein, to the performance by the Company of its obligations hereunder and to the continuing satisfaction
of the additional conditions specified in Section&nbsp;5 of this Agreement.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Notwithstanding
any other provision of this Agreement, the Company and the Managers agree that no sales of Shares shall take place, the Company shall
not request the sales of any Shares that would be sold and the Managers shall not be obligated to sell or offer to sell, (i)&nbsp;during
any period in which the Company&rsquo;s insider trading policy, as it exists on the date of this Agreement, would prohibit the purchase
or sale of Common Stock by persons subject to such policy, or (ii)&nbsp;during any other period in which the Company is, or could reasonably
be deemed to be, in possession of material non-public information; <I>provided that</I>, unless otherwise agreed between the Company
and the Managers, for purposes of Section&nbsp;2(g)(i)&nbsp;above, any such period shall be deemed to end on the date on which the Company&rsquo;s
next subsequent annual report on Form&nbsp;10-K or quarterly report on Form&nbsp;10-Q, as the case may be, is filed with the Commission.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Fee</I>.
The compensation to the Designated Manager for sales of the Shares with respect to which such Designated Manager acts as sales agent
hereunder shall be 2.5% of the gross offering proceeds of the Shares sold pursuant to this Agreement by the Designated Manager (the &ldquo;<B>Selling
Commission</B>&rdquo;). For each sale of Shares, the amount of sale proceeds remaining after payment of the Selling Commission shall
constitute the net proceeds to the Company for such sale of Shares (the &ldquo;<B>Net Proceeds</B>&rdquo;). The Company shall pay to
each Manager, on the applicable Settlement Date, the Selling Commission for the applicable Shares sold by such Manager (which amount
may be withheld by the Managers from the gross proceeds from the sale of such Shares). For the avoidance of doubt, any expense payment
and reimbursement obligations of the Company set forth in Section&nbsp;6(i)&nbsp;below shall be separate and independent obligations
of the Company and shall not be deemed a credit or otherwise act to offset the compensation to the Managers pursuant to this Agreement.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Payment,
Delivery and Other Obligations</I>. Settlement for sales of the Shares pursuant to this Agreement will occur on the first Trading Day
(or such earlier day as is industry practice for regular-way trading) following the date on which such sales are made (each such day,
a &ldquo;<B>Settlement Date</B>&rdquo;). On each Settlement Date, the Shares sold through the Designated Manager for settlement on such
date shall be issued and delivered by the Company to the Designated Manager against payment of the Net Proceeds from the sale of such
Shares. Settlement for all such Shares shall be effected by free delivery of the Shares by the Company or its transfer agent to the Designated
Manager&rsquo;s or its designee&rsquo;s account (provided that the Designated Manager shall have given the Company written notice of
such designee prior to the applicable Settlement Date) at The Depository Trust Company or by such other means of delivery as may be mutually
agreed upon by the parties hereto, which in all cases shall be freely tradable, transferable, registered shares in good deliverable form,
in return for payment in same day funds delivered to the account designated by the Company. If the Company, or its transfer agent (if
applicable), shall default on its obligation to deliver the Shares on any Settlement Date, then the Company shall (i)&nbsp;hold the Designated
Manager harmless against any loss, claim, damage, or expense (including reasonable legal fees and expenses), as incurred, arising out
of or in connection with such default by the Company and (ii)&nbsp;pay the Designated Manager any commission, discount or other compensation
to which it would otherwise be entitled absent such default.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Conditions
to the Managers&rsquo; Obligations</I>. The obligations of the Managers are subject to the following conditions:</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Since
the later of (A)&nbsp;the date of this Agreement and (B)&nbsp;the immediately preceding Representation Date: (i)&nbsp;there shall not
have occurred any downgrading, nor shall any notice have been given of any intended or potential downgrading or of any review for a possible
change that does not indicate the direction of the possible change, in the rating accorded any of the securities of the Company by any
 &ldquo;nationally recognized statistical rating organization&rdquo;, as such term is defined in Section&nbsp;3(a)(62) of the Exchange
Act; and (ii)&nbsp;there shall not have occurred, in the Managers&rsquo; sole judgment, any change or development reasonably likely to
become a Material Adverse Effect from the respective dates of the Registration Statement, the Prospectus and the General Disclosure Package
that, in the Managers&rsquo; sole judgment, makes it or would make it impracticable to market the Shares on the terms and in the manner
contemplated in the Prospectus.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Managers shall have received on each date specified in Section&nbsp;6(l)&nbsp;a certificate, dated such date and signed by an executive
officer of the Company, to the effect set forth in Section&nbsp;5(a)(i)&nbsp;above and to the effect that (i)&nbsp;the representations
and warranties of the Company contained in this Agreement are true and correct as of such date; (ii)&nbsp;the Company has complied with
all of the agreements and satisfied all of the conditions on its part to be performed or satisfied hereunder on or before such date;
(iii)&nbsp;no stop order suspending the effectiveness of the Registration Statement has been issued under the Securities Act and no proceedings
for that purpose or pursuant to Section&nbsp;8A of the Securities Act have been instituted or are pending or, to the knowledge of the
Company, are contemplated by the Commission, and any request on the part of the Commission for additional information has been complied
with; (iv)&nbsp;the Prospectus Supplement, any Interim Prospectus Supplement and each Permitted Free Writing Prospectus have been timely
filed with the Commission under the Securities Act (in the case of a Permitted Free Writing Prospectus, to the extent required by Rule&nbsp;433
under the Securities Act), and all requests for additional information on the part of the Commission have been complied with or otherwise
satisfied; (v)&nbsp;as of such date and as of each Time of Sale, if any, subsequent to the immediately preceding Representation Date,
the Registration Statement did not contain any untrue statement of a material fact or omit to state any material fact required to be
stated therein or necessary to make the statements therein not misleading; and (vi)&nbsp;as of such date and as of each Time of Sale,
if any, subsequent to the immediately preceding Representation Date, the General Disclosure Package did not contain any untrue statement
of a material fact or omit to state any material fact required to be stated therein or necessary to make the statements therein, in the
light of the circumstances under which they were made, not misleading; <I>provided</I>, <I>however</I>, that no such certificate shall
apply to any statements or omissions made in reliance upon and in conformity with information furnished in writing to the Company by
the Managers expressly for use in the General Disclosure Package. The officer signing and delivering such certificate may rely upon his
or her knowledge as to proceedings threatened.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Representative shall have received on each date specified in Section&nbsp;6(m)&nbsp;an opinion and negative assurance letter of Duane
Morris LLP, outside counsel for the Company, dated such date, in form and substance reasonably satisfactory to the Representative, which
opinion and negative assurance letter shall be rendered to the Representative at the request of the Company and shall so state therein.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Representative shall have received on each date specified in Section&nbsp;6(n)&nbsp;an opinion and negative assurance letter of Faegre
Drinker Biddle&nbsp;&amp; Reath LLP, counsel for the Representative, dated such date, in form and substance reasonably satisfactory to
the Representative.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Representative shall have received on each date specified in Section&nbsp;6(o), letters dated such date in form and substance satisfactory
to the Representative, from Company Auditor, current independent registered public accountant for the Company, (A)&nbsp;confirming that
as of the date of its respective audit report(s), it was an independent registered public accounting firm within the meaning of the Securities
Act, the Exchange Act and the Public Company Accounting Oversight Board, (B)&nbsp;stating, as of such date, the conclusions and findings
of such firm with respect to the financial information and other matters ordinarily covered by accountants&rsquo; &ldquo;comfort letters&rdquo;
to underwriters in connection with registered public offerings (the first such letters from Company Auditor, the &ldquo;<B>Initial Comfort
Letter</B>&rdquo;) and (C)&nbsp;updating the Initial Comfort Letter with any information that would have been included in the Initial
Comfort Letter had it been given on such date and modified as necessary to relate to the Registration Statement, the Prospectus Supplement,
the Prospectus or any issuer free writing prospectus, as amended and supplemented to the date of such letter.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;All
filings with the Commission required by Rule&nbsp;424 under the Act to have been filed by each Time of Sale or related Settlement Date
shall have been made within the applicable time period prescribed for such filing by Rule&nbsp;424 (without reliance on Rule&nbsp;424(b)(8)).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Shares shall have been approved for listing on the Exchange, subject only to a notice of issuance at or prior to the applicable Settlement
Date.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Covenants
of the Company</I>. The Company covenants with the Managers as follows:</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
furnish to the Managers copies of the Registration Statement (excluding exhibits) and copies of the Prospectus (or the Prospectus, as
amended or supplemented) in such quantities as the Managers may from time to time reasonably request. In case the Managers is required
to deliver, under the Securities Act (whether physically or through compliance with Rule&nbsp;172 under the Securities Act or any similar
rule), a prospectus relating to the Shares after the nine-month period referred to in Section&nbsp;10(a)(3)&nbsp;of the Securities Act,
or after the time a post-effective amendment to the Registration Statement is required pursuant to Item&nbsp;512(a)&nbsp;of Regulation&nbsp;S-K
under the Securities Act, upon the request of the Managers, and at its own expense, the Company shall prepare and deliver to the Managers
as many copies as the Managers may reasonably request of an amended Registration Statement or amended or supplemented prospectus complying
with Item&nbsp;512(a)&nbsp;of Regulation&nbsp;S-K or Section&nbsp;10(a)(3)&nbsp;of the Securities Act, as the case may be.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Before
amending or supplementing the Registration Statement or the Prospectus in connection with the issuance of the Shares, to furnish to the
Managers a copy of each such proposed amendment or supplement and not to file any such proposed amendment or supplement to which the
Representative reasonably objects (other than any prospectus supplement relating to the offering of Shelf Securities other than the Shares).
To furnish to the Managers a copy of each proposed free writing prospectus to be prepared by or on behalf of, used by, or referred to
by the Company and not to use or refer to any proposed free writing prospectus to which the Representative reasonably objects. Not to
take any action that would result in the Managers or the Company being required to file with the Commission pursuant to Rule&nbsp;433(d)&nbsp;under
the Securities Act a free writing prospectus prepared by or on behalf of the Managers that the Managers otherwise would not have been
required to file thereunder.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
file, subject to Section&nbsp;6(b)&nbsp;above, promptly all reports and any definitive proxy or information statements required to be
filed by the Company with the Commission pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d)&nbsp;of the Exchange Act subsequent to the
date of the Prospectus Supplement and for the duration of the Delivery Period. For the duration of the Delivery Period, to include in
its quarterly reports on Form&nbsp;10-Q, and in its annual reports on Form&nbsp;10-K, a summary detailing, for the relevant reporting
period, (i)&nbsp;the number of Shares sold through the Managers pursuant to this Agreement, (ii)&nbsp;the Net Proceeds received by the
Company from such sales and (iii)&nbsp;the compensation paid by the Company to the Managers with respect to such sales (or alternatively,
to prepare a prospectus supplement (each, an &ldquo;<B>Interim Prospectus Supplement</B>&rdquo;) with such summary information and, at
least once a quarter and subject to Section&nbsp;6(b)&nbsp;above, file such Interim Prospectus Supplement pursuant to Rule&nbsp;424(b)&nbsp;under
the Securities Act (and within the time periods required by Rule&nbsp;424(b)&nbsp;and Rules&nbsp;430A, 430B or 430C under the Securities
Act)).</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
file any Permitted Free Writing Prospectus to the extent required by Rule&nbsp;433 under the Securities Act and to provide copies of
the Prospectus and such Prospectus Supplement and each Permitted Free Writing Prospectus (to the extent not previously delivered or filed
on EDGAR or any successor system thereto) to the Managers via electronic mail in &ldquo;.pdf&rdquo; format on such filing date to an
electronic mail account designated by the Representative and, at the Representative&rsquo;s request, to also furnish copies of the Prospectus
and such Prospectus Supplement to the Exchange and each other exchange or market on which sales of the Shares were effected, in each
case, as may be required by the rules&nbsp;or regulations of the Exchange or such other exchange or market.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;During
the Delivery Period to advise the Managers, promptly and no later than one Trading Day after it receives notice thereof, of the issuance
of any stop order by the Commission, of the suspension of the qualification of the Shares for offering or sale in any jurisdiction, of
the initiation or threatening of any proceeding for any such purpose, or of any request by the Commission for the amending or supplementing
of the Registration Statement, the Prospectus Supplement, the Prospectus or any Permitted Free Writing Prospectus or for additional information;
and, in the event of the issuance of any such stop order or of any order preventing or suspending the use of any prospectus relating
to the Shares or suspending any such qualification, to promptly use its best efforts to obtain its withdrawal.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;If,
after the date hereof and during the Delivery Period, either (i)&nbsp;any event shall occur or condition exist as a result of which the
Prospectus would include any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements
therein, in the light of the circumstances under which they were made, not misleading, or (ii)&nbsp;for any other reason it shall be
necessary during such same period to amend or supplement the Prospectus or to file any document in order to comply with the Securities
Act or the Exchange Act, to promptly advise the Managers by telephone (with confirmation in writing or electronic mail) and to promptly
prepare and file, subject to Section&nbsp;6(b)&nbsp;above, with the Commission an amendment or supplement to the Registration Statement
or the Prospectus which will correct such statement or omission or effect such compliance and to furnish to the Managers as many copies
as the Managers may reasonably request of such amendment or supplement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
endeavor to qualify the Shares for offer and sale under the securities or Blue Sky laws of such jurisdictions as the Managers shall reasonably
request and to continue such qualifications in effect so long as necessary under such laws for the distribution of the Shares; <I>provided</I>,
<I>however</I>, that the Company shall not be required to qualify as a foreign corporation or to consent to the service of process under
the laws of any such jurisdiction (except service of process with respect to the offering and sale of the Shares).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
make generally available to the Company&rsquo;s security holders and to the Managers as soon as practicable an earnings statement covering
a period of at least 12 months beginning with the first fiscal quarter of the Company occurring after the date of this Agreement which
shall satisfy the provisions of Section&nbsp;11(a)&nbsp;of the Securities Act and Rule&nbsp;158 under the Securities Act.</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"></P>

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<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 0pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Whether
or not the transactions contemplated in this Agreement are consummated or this Agreement is terminated, to pay or cause to be paid all
expenses incident to the performance of its obligations under this Agreement, including: (i)&nbsp;the fees, disbursements and expenses
of the Company&rsquo;s counsel and the Company&rsquo;s accountants in connection with the registration and delivery of the Shares under
the Securities Act and all other fees or expenses in connection with the preparation and filing of the Registration Statement, any Prospectus
Supplement, the Prospectus, any free writing prospectus prepared by or on behalf of, used by, or referred to by the Company and amendments
and supplements to any of the foregoing, including the filing fees payable to the Commission relating to the Shares (within the time
required by Rule&nbsp;456(b)(1), if applicable), all printing costs associated therewith, and the mailing and delivering of copies thereof
to the Managers, in the quantities hereinabove specified, (ii)&nbsp;all costs and expenses related to the transfer and delivery of the
Shares, including any transfer or other taxes payable thereon and all trading, execution, settlement or wiring fees incurred by the Agent
in connection with the sale of the Shares, (iii)&nbsp;the cost of printing or producing any Blue Sky or Legal Investment memorandum in
connection with the offer and sale of the Shares under state securities laws and all expenses in connection with the qualification of
the Shares for offer and sale under state securities laws as provided in Section&nbsp;6(g)&nbsp;above, including filing fees and the
reasonable fees and disbursements of counsel for the Representative in connection with such qualification and in connection with the
Blue Sky or Legal Investment memorandum, (iv)&nbsp;all filing fees incurred in connection with the offering contemplated by this Agreement,
including any review and qualification by FINRA, (v)&nbsp;all costs and expenses incident to listing the Shares on the Exchange, (vi)&nbsp;the
costs and charges of any transfer agent, registrar or depositary, (vii)&nbsp;all fees, expenses and disbursements relating to background
checks of the Company&rsquo;s officers and directors in an amount not to exceed $1,000 per individual, and (viii)&nbsp;all other costs
and expenses incident to the performance of the obligations of the Company hereunder for which provision is not otherwise made in this
Section. In addition, the Company will also reimburse (A)&nbsp;all reasonable out of pocket expenses of the Representative in connection
with the documentation, negotiation, implementation and execution of the Agreement and offering of Shares, including reasonable fees
and disbursements to Agent&rsquo;s outside counsel, up to an aggregate of $50,000, and (B)&nbsp;reasonable out of pocket expenses in
connection with diligence related to the Agreement and offering of Shares up to an aggregate of $15,000 per calendar year during the
term of this Agreement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(j)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;If
the third anniversary of the initial effective date of the Registration Statement occurs before all the Shares have been sold, prior
to such third anniversary, to file, subject to Section&nbsp;6(b), a new shelf registration statement and to take any other action necessary
to permit the public offering of the Shares to continue without interruption (references herein to the Registration Statement shall include
the new registration statement that is declared effective by, or becomes effective upon filing with, the Commission).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(k)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
use its commercially reasonable efforts to cause the Shares to be listed for trading on the Exchange and to maintain such listing.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(l)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Upon
commencement of the offering of the Shares under this Agreement (and upon the recommencement of the offering of the Shares under this
Agreement following a Suspension Period), and each time that (i)&nbsp;the Registration Statement or the Prospectus is amended or supplemented
(other than a prospectus supplement relating solely to the offering of Shelf Securities other than the Shares) or (ii)&nbsp;there is
filed with the Commission any document incorporated by reference into the Prospectus (other than a current report on Form&nbsp;8-K, unless
the Representative shall otherwise reasonably request) (such commencement date (and any such recommencement date, if applicable) and
each such date referred to in (i)&nbsp;and (ii)&nbsp;above, a &ldquo;<B>Representation Date</B>&rdquo;), to furnish or cause to be furnished
to the Managers forthwith a certificate dated and delivered as of such date (except that, in the case of clause (ii), the Company has
up to two business days after the filing to furnish the certificate), in form reasonably satisfactory to the Representative, to the effect
that the statements contained in the certificate referred to in Section&nbsp;5(b)&nbsp;of this Agreement are true and correct at the
time of such Representation Date, as though made at and as of such time modified as necessary to relate to the Registration Statement
and the Prospectus as amended and supplemented to the time of delivery of such certificate.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(m)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;(i)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;On
each Representation Date, the Company shall cause to be furnished to the Representative, dated as of such date, in form and substance
satisfactory to the Representative, the written opinion and negative assurance letter of Duane Morris LLP, outside counsel for the Company,
as described in Section&nbsp;5(c), modified as necessary to relate to the Registration Statement and the Prospectus, as amended and supplemented
to the time of delivery of such opinion and negative assurance letter (except that, in the case of clause (ii)&nbsp;of Section&nbsp;6(l)&nbsp;above,
the Company has up to two business days after the filing to have the written opinions and negative assurance letters furnished to the
Representative).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(n)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;On
each Representation Date, Faegre Drinker Biddle&nbsp;&amp; Reath LLP, counsel to the Representative, shall furnish to the Representative
a written opinion and negative assurance letter, as described in Section&nbsp;5(d), dated as of such date in form and substance reasonably
satisfactory to the Representative (except that, in the case of clause (ii)&nbsp;of Section&nbsp;6(l)&nbsp;above, Faegre Drinker Biddle&nbsp;&amp;
Reath LLP has up to two business days after the filing to have the written opinions and negative assurance letters furnished to the Representative).</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">With
respect to Sections&nbsp;6(m)&nbsp;and 6(n)&nbsp;above, in lieu of delivering such an opinion for dates subsequent to the commencement
of the offering of the Shares under this Agreement such counsel may furnish the </FONT>Representative with a letter (a &ldquo;<B>Reliance
Letter</B>&rdquo;) to the effect that the Managers may rely on a prior opinion delivered under Section&nbsp;6(m)&nbsp;or Section&nbsp;6(n),
as the case may be, to the same extent as if it were dated the date of such letter (except that statements in such prior opinion shall
be deemed to relate to the Registration Statement and the Prospectus as amended or supplemented as of such subsequent date).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(o)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Upon
commencement of the offering of the Shares under this Agreement (and upon the recommencement of the offering of the Shares under this
Agreement following a Suspension Period) and each time that (i)&nbsp;the Registration Statement or the Prospectus is amended or supplemented
to include additional financial information, (ii)&nbsp;the Company files an annual report on Form&nbsp;10-K or quarterly report on Form&nbsp;10-Q,
(iii)&nbsp;there is furnished to the Commission by the Company any document which contains additional or amended financial information,
including any earnings release or, (iv)&nbsp;there is filed with the Commission any document (other than an annual report on Form&nbsp;10-K
or quarterly report on Form&nbsp;10-Q) incorporated by reference into the Prospectus which contains additional or amended financial information,
Company Auditor shall deliver to the Representative the comfort letter described in Section&nbsp;5(e)&nbsp;(except that, in the case
of clauses (iii)&nbsp;and (iv), the Company Auditor has up to two business days after the filing to deliver the comfort letter).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(p)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
comply with the Due Diligence Protocol attached hereto on Schedule&nbsp;II and any other due diligence review or call reasonably requested
by the Representative.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(q)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Company will deliver to the Representative (or its agent), on the date of execution of this Agreement, a properly completed and executed
Certification Regarding Beneficial Owners of Legal Entity Customers, together with copies of identifying documentation, and the Company
undertakes to provide such additional supporting documentation as the Representative may reasonably request in connection with the verification
of the foregoing Certification.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(r)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
reserve and keep available at all times, free of preemptive rights, Shares for the purpose of enabling the Company to satisfy its obligations
hereunder.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(s)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That
it consents to the Managers trading in the Common Stock for the Managers&rsquo; own account and for the account of its clients at the
same time as sales of the Shares occur pursuant to this Agreement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(t)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That
each acceptance by the Company of an offer to purchase the Shares hereunder shall be deemed to be an affirmation to the Managers that
the representations and warranties of the Company contained in or made pursuant to this Agreement are true and correct as of the date
of such acceptance as though made at and as of such date, and an undertaking that such representations and warranties will be true and
correct as of the Time of Sale and the Settlement Date for the Shares relating to such acceptance as though made at and as of each of
such dates (except that such representations and warranties shall be deemed to relate to the Registration Statement and the Prospectus,
as amended and supplemented, relating to such Shares).</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(u)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Prior
to instructing a Designated Manager pursuant to Section&nbsp;2 hereof to make sales on any given day (or as otherwise agreed between
the Company and a Manager), the Company&rsquo;s board of directors or a committee thereof authorized by either such board of directors
or any authorized committee thereof (the &ldquo;<B>Board</B>&rdquo;) (i)&nbsp;shall have approved the minimum price and maximum number
of Shares to be sold on such day and (ii)&nbsp;shall have provided to the Company an authorizing resolution, substantially in the form
of Exhibit&nbsp;B, approving such price and number. The instructions provided to a Designated Managers by the Company, pursuant to Section&nbsp;2,
on such day shall reflect the terms of such authorizing resolution.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(v)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Not
to, or publicly disclose an intention to, sell, offer to sell, contract or agree to sell, hypothecate, pledge, grant any option to sell
or otherwise dispose of or agree to dispose of, directly or indirectly, any shares of the Common Stock or securities convertible into
or exchangeable or exercisable for the Common Stock or warrants or other rights to purchase the Common Stock or any other securities
of the Company that are substantially similar to the Common Stock or permit the registration under the Securities Act of any shares of
the Common Stock, except for (i)&nbsp;the registration of the Shares and the sales through the Managers pursuant to this Agreement, (ii)&nbsp;any
shares of Common Stock issued by the Company upon the exercise of an option or warrant or the conversion of a security outstanding on
the date hereof and referred to in the Prospectus, (iii)&nbsp;any shares of Common Stock issued or options to purchase Common Stock granted
pursuant to existing employee benefit plans or long term incentive plan of the Company or (iv)&nbsp;any shares of Common Stock issued
pursuant to any stock repurchase plan of the Company, during the Delivery Period, without (A)&nbsp;giving the Managers at least three
business days&rsquo; prior written notice specifying the nature of the proposed sale and the date of such proposed sale and (B)&nbsp;the
Managers suspending activity under this program for such period of time as requested by the Company.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Representations
and Covenants of the Managers</I>. Each Manager represents and warrants, for and on its own behalf, that it is duly registered as a broker-dealer
under FINRA, the Exchange Act and the applicable statutes and regulations of each state in which the Shares will be offered and sold,
except such states in which the Manager is exempt from registration or such registration is not otherwise required. The Manager shall
continue, for the term of this Agreement, to be duly registered as a broker-dealer under FINRA, the Exchange Act and the applicable statutes
and regulations of each state in which the Shares will be offered and sold, except such states in which it is exempt from registration
or such registration is not otherwise required, during the term of this Agreement. The Manager covenants with the Company not to take
any action that would result in the Company being required to file with the Commission under Rule&nbsp;433(d)&nbsp;under the Securities
Act a free writing prospectus prepared by or on behalf of the Manager that otherwise would not be required to be filed by the Company
thereunder, but for the action of the Manager. The Manager shall not use any free writing prospectus in connection with the offer and
sale of the Shares except for any such free writing prospectus approved by the Company for use for such purpose.</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"></P>

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<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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Indemnity
and Contribution</I>.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Indemnification
of the Managers</I>. The Company agrees to indemnify and hold harmless each Manager and each person, if any, who controls such Manager
within the meaning of either Section&nbsp;15 of the Securities Act or Section&nbsp;20(a)&nbsp;of the Exchange Act and each affiliate
of the Manager within the meaning of Rule&nbsp;405 under the Securities Act from and against any and all losses, liabilities, claims,
damages and expenses whatsoever as incurred (including without limitation, reasonable attorneys&rsquo; fees and any and all reasonable
expenses whatsoever incurred in investigating, preparing or defending against any litigation, commenced or threatened, or any claim whatsoever,
and any and all amounts paid in settlement of any claim or litigation in accordance with this section), joint or several, to which they
or any of them may become subject under the Securities Act, the Exchange Act or otherwise, insofar as such losses, liabilities, claims,
damages or expenses (or actions in respect thereof) arise out of or are based upon any untrue statement or alleged untrue statement of
a material fact contained in the Registration Statement, the Prospectus, the Prospectus Supplement (including any Interim Prospectus
Supplement), the General Disclosure Package, any Permitted Free Writing Prospectus or other free writing prospectus that the Company
has filed, or is required to file, pursuant to Rule&nbsp;433(d)&nbsp;under the Securities Act, or in any supplement thereto or amendment
thereof, or arising out of or based upon the omission or alleged omission to state therein a material fact required to be stated therein
or necessary to make the statements therein not misleading; <I>provided</I>, <I>however</I>, that the Company will not be liable in any
such case to the extent that any such loss, liability, claim, damage or expense arises out of or is based upon any such untrue statement
or alleged untrue statement or omission or alleged omission made in reliance upon and in strict conformity with written information relating
to the Managers furnished to the Company in writing by or on behalf of the Managers expressly for use therein.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Indemnification
of the QIU</I>. The Company agrees to indemnify and hold harmless the QIU against any and all losses, claims, damages and liabilities
(including, without limitation, legal fees and other expenses incurred in connection with any suit, action or proceeding or any claim
asserted, as such fees and expenses are incurred), joint or several, to which the QIU, each of its affiliates, directors and officers
and each person, if any, who controls the QIU within the meaning of Section&nbsp;15 of the Securities Act or Section&nbsp;20 of the Exchange
Act (each a &ldquo;QIU Indemnified Party&rdquo;) may become subject, under the Securities Act or otherwise, arising out of or based upon
the QIU Indemnified Party acting as a &ldquo;qualified independent underwriter&rdquo; (within the meaning of Rule&nbsp;5121 of the FINRA&rsquo;s
Securities Offering and Trading Standards and Practices Rules) in connection with the offering contemplated by this Agreement.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Indemnification
of the Company</I>. Each Manager agrees to indemnify and hold harmless the Company, each of the directors of the Company, each of the
officers of the Company who signed the Registration Statement, and each other person, if any, who controls the Company within the meaning
of either Section&nbsp;15 of the Securities Act or Section&nbsp;20(a)&nbsp;of the Exchange Act, to the same extent as the foregoing indemnity
from the Company to the Managers, but only with reference to information relating to such Manager furnished to the Company in writing
by such Manager expressly for use in the Registration Statement, the Prospectus, the Prospectus Supplement (including any Interim Prospectus
Supplement), the General Disclosure Package, any Permitted Free Writing Prospectus or other free writing prospectus that the Company
has filed, or is required to file, pursuant to Rule&nbsp;433(d)&nbsp;under the Securities Act, or any amendment or supplement thereto.</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"></P>

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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Required
Notices; Right to Counsel</I>. In case any proceeding (including any governmental investigation) shall be instituted involving any person
in respect of which indemnity may be sought pursuant to Section&nbsp;8(a)&nbsp;or 8(b), such person (the &ldquo;<B>indemnified party</B>&rdquo;)
shall promptly notify the person against whom such indemnity may be sought (the &ldquo;<B>indemnifying party</B>&rdquo;) in writing (it
being understood that the omission so to notify the indemnifying party shall not relieve the indemnifying party from any liability that
it might have to any indemnified party otherwise than under this Section&nbsp;8 and from any liability that it may have to any indemnified
party under the foregoing provisions of this Section&nbsp;8 unless, and only to the extent that, such omission results in the forfeiture
of substantive rights or defenses by the indemnifying party), and the indemnifying party, upon request of the indemnified party, shall
retain counsel reasonably satisfactory to the indemnified party to represent the indemnified party and any others the indemnifying party
may designate in such proceeding and shall pay the fees and disbursements of such counsel related to such proceeding. In any such proceeding,
any indemnified party shall have the right to retain its own counsel, but the fees and expenses of such counsel shall be at the expense
of such indemnified party unless (i)&nbsp;the indemnifying party and the indemnified party shall have mutually agreed to the retention
of such counsel or (ii)&nbsp;the named parties to any such proceeding (including any impleaded parties) include both the indemnifying
party and the indemnified party and representation of both parties by the same counsel would be inappropriate due to actual or potential
differing interests between them. It is understood that the indemnifying party shall not, in respect of the legal expenses of any indemnified
party in connection with any proceeding or related proceedings in the same jurisdiction, be liable for the fees and expenses of more
than one separate firm (in addition to any local counsel) for all such indemnified parties and that all such fees and expenses shall
be reimbursed as they are incurred. Such firm shall be designated in writing by the Representative, in the case of parties indemnified
pursuant to Section&nbsp;8(a), and by the Company, in the case of parties indemnified pursuant to Section&nbsp;8(b). The indemnifying
party shall not be liable for any settlement of any proceeding effected without its written consent, but if settled with such consent
or if there be a final judgment for the plaintiff, the indemnifying party agrees to indemnify the indemnified party from and against
any loss or liability by reason of such settlement or judgment. Notwithstanding the foregoing sentence, if at any time an indemnified
party shall have requested an indemnifying party to reimburse the indemnified party for fees and expenses of counsel as contemplated
by the second and third sentences of this paragraph, the indemnifying party agrees that it shall be liable for any settlement of any
proceeding effected without its written consent if (i)&nbsp;such settlement is entered into more than 30 days after receipt by such indemnifying
party of the aforesaid request and (ii)&nbsp;such indemnifying party shall not have reimbursed the indemnified party in accordance with
such request prior to the date of such settlement. No indemnifying party shall, without the prior written consent of the indemnified
party, effect any settlement of any pending or threatened proceeding in respect of which any indemnified party is or could have been
a party and indemnity could have been sought hereunder by such indemnified party, unless such settlement includes an unconditional release
of such indemnified party from all liability on claims that are the subject matter of such proceeding.</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"></P>

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<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 0pt 0.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Contribution</I>.
If the indemnification provided for in this Section&nbsp;8 is unavailable to or insufficient to hold harmless an indemnified party under
Section&nbsp;8(a)&nbsp;or 8(b)&nbsp;in respect of any losses, liabilities, claims, damages or expenses (or actions in respect thereof)
referred to therein, then each indemnifying party shall contribute to the amount paid or payable by such indemnified party as a result
of such losses, liabilities, claims, damages or expenses (or actions in respect thereof) in such proportion as is appropriate to reflect
the relative benefits received by the Company on the one hand and the Managers on the other from the offering of the Shares. If, however,
the allocation provided by the immediately preceding sentence is not permitted by applicable law, then each indemnifying party shall
contribute to such amount paid or payable by such indemnified party in such proportion as is appropriate to reflect not only such relative
benefits but also the relative fault of the Company on the one hand and the Managers on the other in connection with the statements or
omissions which resulted in such losses, liabilities, claims, damages or expenses (or actions in respect thereof), as well as any other
relevant equitable considerations. The relative benefits received by the Company, on the one hand, and the Managers, on the other hand,
from the offering of the Shares shall be deemed to be in the same respective proportions as the gross proceeds from the offering (before
deducting expenses) received by the Company bear to the total commissions received by the Managers. The relative fault shall of the Company,
on the one hand, and the Managers, on the other hand, shall be determined by reference to, among other things, whether the untrue or
alleged untrue statement of a material fact or the omission or alleged omission to state a material fact relates to information supplied
by the Company or the Managers and the parties&rsquo; relative intent, knowledge, access to information and opportunity to correct or
prevent such statement or omission.</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 0pt 0.5in; text-indent: 0.5in">The Company and the Managers agree that
it would not be just and equitable if contributions pursuant to this Section&nbsp;8(d)&nbsp;were determined by <I>pro rata</I> allocation
or by any other method of allocation which does not take account of the equitable considerations referred to above in this Section&nbsp;8(d).
The amount paid or payable by an indemnified party as a result of the losses, liabilities, claims, damages or expenses (or actions in
respect thereof) referred to above in this Section&nbsp;8(d)&nbsp;shall be deemed to include any legal or other expenses reasonably incurred
by such indemnified party in connection with investigating or defending any such action or claim. Notwithstanding the provisions of this
Section&nbsp;8(d), the Managers shall not be required to contribute any amount in excess of the amount by which the total price at which
the Shares sold by it were offered to the public exceeds the amount of any damages that the Managers have otherwise been required to
pay by reason of such untrue or alleged untrue statement or omission or alleged omission or any amount in excess of the Selling Commission
received by the Managers in connection with the offering contemplated hereby.</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 0pt 0.5in; text-indent: 0.5in">No person guilty of fraudulent misrepresentation
(within the meaning of Section&nbsp;11(f)&nbsp;of the Securities Act) shall be entitled to contribution from any person who was not guilty
of such fraudulent misrepresentation.</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 0pt 0.5in; text-indent: 0.5in">For purposes of this Section&nbsp;8(d),
each officer and employee of the Managers and each person, if any, who controls the Managers within the meaning of the Securities Act
or the Exchange Act shall have the same rights to contribution as the Managers, and each director of the Company, each officer of the
Company who signed the Registration Statement, and each person, if any, who controls the Company within the meaning of the Securities
Act and the Exchange Act shall have the same rights to contribution as the Company.</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 0pt 0.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Non-Exclusive
Remedies</I>. The obligations of the parties to this Agreement contained in this Section&nbsp;8 are not exclusive and shall not limit
any rights or remedies which may otherwise be available to any indemnified party at law or in equity.</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 0pt 0.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Information
Provided by Managers. </I>It is understood and agreed that the only information furnished by the Managers to the Company pursuant to
Section&nbsp;8(a)&nbsp;or 8(b)&nbsp;that is included in the Registration Statement, the General Disclosure Package, the Prospectus or
any road show or other material consists of the information set forth in the seventh paragraph under the caption &ldquo;Plan of Distribution&rdquo;
in the Prospectus Supplement and the Prospectus.</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"></P>

<!-- Field: Page; Sequence: 25; Value: 2 -->
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    <!-- Field: /Page -->

<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 0pt 0.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Survival</I>.
The indemnity and contribution provisions contained in this Section&nbsp;8 and the representations, warranties and other statements of
the Company contained in this Agreement shall remain operative and in full force and effect regardless of (i)&nbsp;any termination of
this Agreement, (ii)&nbsp;any investigation made by or on behalf of the Managers, any person controlling the Managers or any affiliate
of the Managers or by or on behalf of the Company, its officers or directors or any person controlling the Company and (iii)&nbsp;acceptance
of and payment for any of the Shares.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">9.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Effectiveness</I>.
This Agreement shall become effective upon the execution and delivery hereof by the parties hereto and, unless earlier terminated pursuant
to Section&nbsp;10 below, shall remain effective until the sale of all of the Shares pursuant to this Agreement.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Termination</I>.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Company shall have the right, by giving written notice as hereinafter specified, to terminate this Agreement in its sole discretion at
any time. Any such termination shall be without liability of any party to any other party, except that (i)&nbsp;with respect to any pending
sale through the Managers for the Company, the obligations of the Company, including, but not limited to, its obligations under Section&nbsp;4
above, shall remain in full force and effect notwithstanding such termination; and (ii)&nbsp;the provisions of Section&nbsp;1, Section&nbsp;3
and Section&nbsp;8 of this Agreement shall remain in full force and effect notwithstanding such termination.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Each
Manager shall have the right, by giving written notice as hereinafter specified, to terminate this Agreement as to itself in its sole
discretion at any time. Any such termination shall be without liability of any party to any other party except that (i)&nbsp;with respect
to any pending sale through such Manager for the Company, the obligations of the Company, including, but not limited to, its obligations
under Section&nbsp;4 above, shall remain in full force and effect notwithstanding such termination; and (ii)&nbsp;the provisions of Section&nbsp;1,
Section&nbsp;3 and Section&nbsp;8 of this Agreement shall remain in full force and effect notwithstanding such termination.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;This
Agreement shall remain in full force and effect until and unless terminated pursuant to Section&nbsp;10(a)&nbsp;or 10(b)&nbsp;above or
otherwise by mutual agreement of the parties; <I>provided</I> that any such termination by mutual agreement or pursuant to this Section&nbsp;10(c)&nbsp;shall
in all cases be deemed to provide that Section&nbsp;1, Section&nbsp;3 and Section&nbsp;8 of this Agreement shall remain in full force
and effect.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Any
termination of this Agreement shall be effective on the date specified in such notice of termination; <I>provided</I> that such termination
shall not be effective until the close of business on the date of receipt of such notice by the Managers or the Company, as the case
may be. If such termination shall occur prior to the applicable Settlement Date for any sale of Shares, then such sale shall settle in
accordance with the provisions of Section&nbsp;4.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Press
Releases and Disclosure</I>. The Company may issue a press release describing the material terms of the transactions contemplated hereby
as soon as practicable following the date of this Agreement, and may file with the Commission a Current Report on Form&nbsp;8-K, with
this Agreement attached as an exhibit thereto, describing the material terms of the transactions contemplated hereby, and the Company
shall consult with the Representative prior to making such disclosures, and the parties hereto shall use all commercially reasonable
efforts, acting in good faith, to agree upon a text for such disclosures that is reasonably satisfactory to all parties hereto. No party
hereto shall issue thereafter any press release or like public statement (including, without limitation, any disclosure required in reports
filed with the Commission pursuant to the Exchange Act) related to this Agreement or any of the transactions contemplated hereby without
the prior written approval of the other party hereto, except as may be necessary or appropriate in the reasonable opinion of the party
seeking to make disclosure to comply with the requirements of applicable law or stock exchange rules&nbsp;and except for the disclosure
required pursuant to Section&nbsp;6(c)&nbsp;of this Agreement in the Company&rsquo;s quarterly reports on Form&nbsp;10-Q or annual reports
on Form&nbsp;10-K. If any such press release or like public statement is so required, the party making such disclosure shall consult
with the other party prior to making such disclosure, and the parties shall use all commercially reasonable efforts, acting in good faith,
to agree upon a text for such disclosure that is reasonably satisfactory to all parties hereto.</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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Entire
Agreement</I>.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;This
Agreement represents the entire agreement between the Company and the Managers with respect to the preparation of any Registration Statement,
Prospectus Supplement or the Prospectus, the conduct of the offering and the sale and distribution of the Shares.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Company acknowledges that in connection with the offering of the Shares: (i)&nbsp;the Managers have acted and will act at arm&rsquo;s
length and owes no fiduciary duties to, the Company or any other person, (ii)&nbsp;the Managers owe the Company only those duties and
obligations set forth in this Agreement and prior written agreements (to the extent not superseded by this Agreement), if any, and (iii)&nbsp;the
Managers may have interests that differ from those of the Company. The Company waives to the full extent permitted by applicable law
any claims it may have against the Managers arising from an alleged breach of fiduciary duty in connection with the sale and distribution
of the Shares.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;This
Agreement may not be amended or modified unless in writing by all of the parties hereto, and no condition herein (express or implied)
may be waived unless waived in writing by each party whom the condition is meant to benefit.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Counterparts</I>.
This Agreement may be signed in two or more counterparts, each of which shall be an original, with the same effect as if the signatures
thereto and hereto were upon the same instrument and may be delivered by facsimile transmission or by electronic delivery of a portable
document format (PDF) file or via DocuSign electronic signature.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Applicable
Law; Consent to Jurisdiction</I>. This Agreement shall be governed by, and construed in accordance with, the internal laws of the State
of New York without regard to the principles of conflicts of laws. Each party hereby irrevocably submits to the non-exclusive jurisdiction
of the state and federal courts sitting in Hennepin County, Minnesota, for the adjudication of any dispute hereunder or in connection
with any transaction contemplated hereby, and hereby irrevocably waives, and agrees not to assert in any suit, action or proceeding,
any claim that it is not personally subject to the jurisdiction of any such court, that such suit, action or proceeding is brought in
an inconvenient forum or that the venue of such suit, action or proceeding is improper. Each party hereby irrevocably waives personal
service of process and consents to process being served in any such suit, action or proceeding by mailing a copy thereof (certified or
registered mail, return receipt requested) to such party at the address in effect for notices to it under this Agreement and agrees that
such service shall constitute good and sufficient service of process and notice thereof. Nothing contained herein shall be deemed to
limit in any way any right to serve process in any manner permitted by law.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Headings</I>.
The headings of the sections of this Agreement have been inserted for convenience of reference only and shall not be deemed a part of
this Agreement.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Notices</I>.
All communications hereunder shall be in writing, effective only upon receipt and shall be delivered, mailed, telecopied, or sent by
email to the parties hereto as follows, or in each case to such other address as the person to be notified may have requested in writing.
Any party to this Agreement may change such address for notices by sending to the parties to this Agreement written notice as provided
hereunder of a new address for such purpose.</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"></P>

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<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 0pt 1.5in">If to the Representative, to:</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 0pt 2in; text-align: justify">Northland Capital Markets</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-align: justify">150 South Fifth Street, Suite&nbsp;3300</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in">Minneapolis, Minnesota 55402<BR>
Attn: Investment Banking</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 0pt 1.5in">with a copy to (which shall not constitute notice):</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 0pt 2in">Faegre Drinker Biddle&nbsp;&amp; Reath LLP<BR>
2200 Wells Fargo Center<BR>
90 South Seventh Street<BR>
Minneapolis, MN 55402-3901<BR>
Attn: Jonathan R. Zimmerman<BR>
Email: Jon.Zimmerman@FaegreDrinker.com</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 0pt 1.5in">If to the Company or Cohen&nbsp;&amp; Company Securities,
LLC:</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 0pt 2in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cohen&nbsp;&amp;
Company Inc.<BR>
</FONT>Cira Centre<BR>
2929 Arch Street, Suite&nbsp;1703<BR>
Philadelphia, Pennsylvania<BR>
Attn: Joseph W. Pooler,&nbsp;Jr.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Email:</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;jpooler@cohenandcompany.com</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 0pt 1.5in">with a copy to (which shall not constitute notice):</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 0pt 2in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Duane
Morris LLP<BR>
30 South 17th Street<BR>
Philadelphia, PA 19103-4196</FONT><BR>
Attn: Darrick M. Mix<BR>
Email: Dmix@duanemorris.com</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">17.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Successors</I>.
This Agreement will inure to the benefit of and be binding upon the parties hereto, and to the benefit persons referred to in Section&nbsp;8(a)&nbsp;or
8(b), and in each case their respective successors, and no other person will have any right or obligation hereunder. The term &ldquo;successors&rdquo;
shall not include any purchaser of the Shares as such from the Managers merely by reason of such purchase.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Partial
Unenforceability</I>. The invalidity or unenforceability of any article, section, paragraph or provision of this Agreement shall not
affect the validity or enforceability of any other Article, Section, paragraph or provision hereof. If any article, section, paragraph
or provision of this Agreement is for any reason determined to be invalid or unenforceable, there shall be deemed to be made such minor
changes (and only such minor changes) as are necessary to make it valid and enforceable.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Recognition
of the U.S. Special Resolution Regimes</I>.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;In
the event that the Managers is a Covered Entity (as defined in this Section) and becomes subject to a proceeding under a U.S. Special
Resolution Regime (as defined in this Section), the transfer from the Managers of this Agreement, and any interest and obligation in
or under this Agreement, will be effective to the same extent as the transfer would be effective under the U.S. Special Resolution Regime
if this Agreement, and any such interest and obligation, were governed by the laws of the United States or a state of the United States.</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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;In
the event that the Managers is a Covered Entity or a BHC Act Affiliate (as defined in this Section) of the Managers becomes subject to
a proceeding under a U.S. Special Resolution Regime, Default Rights (as defined in this Section) under this Agreement that may be exercised
against the Managers are permitted to be exercised to no greater extent than such Default Rights could be exercised under the U.S. Special
Resolution Regime if this Agreement were governed by the laws of the United States or a state of the United States.</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 0pt 0.5in; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;For
purposes of this Section&nbsp;19: (i)&nbsp;a &ldquo;<B>BHC Act Affiliate</B>&rdquo; has the meaning assigned to the term &ldquo;affiliate&rdquo;
in, and shall be interpreted in accordance with, 12 U.S.C. &sect; 1841(k); (ii)&nbsp;a &ldquo;<B>Covered Entity</B>&rdquo; means any
of the following: (A)&nbsp;a &ldquo;covered entity&rdquo; as that term is defined in, and interpreted in accordance with, 12 C.F.R. &sect;
252.82(b); (B)&nbsp;&ldquo;covered bank&rdquo; as that term is defined in, and interpreted in accordance with, 12 C.F.R. &sect; 47.3(b);
or (C)&nbsp;a &ldquo;covered FSI&rdquo; as that term is defined in, and interpreted in accordance with, 12 C.F.R. &sect; 382.2(b); (iii)&nbsp;&ldquo;<B>Default
Right</B>&rdquo; has the meaning assigned to that term in, and shall be interpreted in accordance with, 12 C.F.R. &sect;&sect; 252.81,
47.2 or 382.1, as applicable; and (iv)&nbsp;&ldquo;<B>U.S. Special Resolution Regime</B>&rdquo; means each of (A)&nbsp;the Federal Deposit
Insurance Act and the regulations promulgated thereunder and (B)&nbsp;Title II of the Dodd-Frank Wall Street Reform and Consumer Protection
Act and the regulations promulgated thereunder.</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">20.</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I>Termination
of Prior Equity Distribution Agreement</I>. This Agreement terminates and amends and restates in its entirety the Equity Distribution
Agreement, dated October&nbsp;5, 2023, by and between the Company and Northland Capital Markets.</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; text-align: center"><B>[<I>remainder of page&nbsp;left blank intentionally
- signature page&nbsp;follows</I>]</B></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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD></TD><TD COLSPAN="3" STYLE="text-align: left">Very truly yours,</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD COLSPAN="3" STYLE="text-align: left"><B>COHEN&nbsp;&amp; COMPANY INC.</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">By:</TD><TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/
                                            Joseph W. Pooler</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="text-align: left; width: 3%"></TD><TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT>&#8239;</TD>
                                                 <TD STYLE="text-align: justify; width: 42%">Joseph W. Pooler,&nbsp;Jr.</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"></TD><TD STYLE="text-align: justify">Title:</TD>
                                                 <TD STYLE="text-align: justify">Executive Vice President, Chief Financial Officer and Treasurer</TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%">
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left">Accepted as of the date first written above:</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left"><B>NORTHLAND CAPITAL MARKETS</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Jeff Peterson</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left; width: 3%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT></TD>
    <TD STYLE="text-align: justify; width: 40%">Jeff Peterson</TD>
    <TD STYLE="width: 52%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
    <TD STYLE="text-align: justify">Managing Director</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%">
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left"><B>COHEN&nbsp;&amp; COMPANY SECURITIES, LLC</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Douglas Listman</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left; width: 3%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT></TD>
    <TD STYLE="text-align: justify; width: 40%">Douglas Listman</TD>
    <TD STYLE="width: 52%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
    <TD STYLE="text-align: justify">Chief Financial Officer</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><I>Signature Page to Equity
Distribution Agreement</I></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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B>SCHEDULE I</B></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; text-align: center"><B>Permitted Free Writing Prospectuses</B></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">None.</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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B>SCHEDULE II</B></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; text-align: center"><B>Due Diligence Protocol</B></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; text-indent: 0.5in">Set forth below are guidelines for use by the
Company and the Managers in connection with the Managers&rsquo; continuous due diligence efforts in connection with the sale and distribution
of the Shares pursuant to the Agreement. For the avoidance of doubt, the Company has agreed that no sales under the Agreement will be
requested or made at any time the Company is, or could be deemed to be, in possession of material non-public information with respect
to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.</FONT></TD><TD>On
                                            or immediately prior to each Representation Date, in addition to the documents provided pursuant
                                            to Sections 6(l), 6(m), 6(n)&nbsp;and 6(o)&nbsp;of the Agreement, the Managers expects to
                                            conduct a due diligence call with the appropriate business, financial and legal representatives
                                            of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD>On the date of or promptly after the Company&rsquo;s management report
                                            becomes available for a given month (but no later than the last business day of the immediately
                                            succeeding month), the Managers expects to conduct a due diligence call with the appropriate
                                            business, financial, accounting and legal representatives of the Company and that the Company
                                            shall provide the certificate referred to in Section&nbsp;5(b)&nbsp;of the Agreement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD>In the event that the Company requests the Managers to sell on any
                                            one Trading Day an amount of Shares that would be equal to or greater than 35% of the average
                                            daily trading volume (calculated based on the most recent three completed Trading Days) of
                                            the Company&rsquo;s common stock, the Managers expects to conduct a due diligence call with
                                            the appropriate business, financial, accounting and legal representatives of the Company
                                            and that the Company shall provide the certificate referred to in Section&nbsp;5(b)&nbsp;of
                                            the Agreement.</TD></TR></TABLE>

<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">The foregoing is an expression of current intent only, and shall not
in any manner limit the Managers&rsquo; rights under the Agreement, including the Managers&rsquo; right to require such additional due
diligence procedures as the Managers may reasonably request pursuant to the Agreement.</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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B><U>Exhibit&nbsp;A</U></B></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; text-align: center">[Manager Letterhead]</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">__________, 20__</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"><FONT STYLE="font-family: Times New Roman, Times, Serif">[</FONT>Name]<BR>
[Address]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: __________________</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">VIA ELECTRONIC MAIL</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; text-align: center"><FONT STYLE="text-transform: uppercase"><B><U>TRANSACTION
CONFIRMATION</U></B></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">Dear _________:</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"><FONT STYLE="font-family: Times New Roman, Times, Serif">This Confirmation
sets forth the terms of the agreement of [</FONT>Designated Manager] (a &ldquo;<B>Manager</B>&rdquo;) with Cohen&nbsp;&amp; Company Inc.
(the &ldquo;<B>Company</B>&rdquo;) relating to the sale of shares of the Company&rsquo;s common stock, par value $0.01 per share, having
an aggregate offering price of up to $75,000,000, pursuant to the Equity Distribution Agreement between the Company and the Managers,
dated February&nbsp;20, 2026 (the &ldquo;<B>Agreement</B>&rdquo;). Unless otherwise defined below, capitalized terms defined in the Agreement
shall have the same meanings when used herein.</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">By countersigning or otherwise indicating in writing the Company&rsquo;s
acceptance of this Confirmation (an &ldquo;<B>Acceptance</B>&rdquo;), the Company shall have agreed with the Managers to engage in the
following transaction:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 55%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[Number of Shares
    to be sold][Aggregate Gross Price of Shares to be sold]:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 36%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Minimum price at which Shares
    may be sold:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date(s)&nbsp;on which Shares
    may be sold:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation to Managers (if
    different than the Agreement):</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
  </TABLE>
<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">The transaction set forth in this Confirmation will not be binding
on the Company or the Managers unless and until the Company delivers its Acceptance; <I>provided</I>, <I>however</I>, that neither the
Company nor the Managers will be bound by the terms of this Confirmation unless the Company delivers its Acceptance by _____ [a.m.][p.m.]
(New York time) on _______, 20__.</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">The transaction, if it becomes binding on the parties, shall be subject
to all of the representations, warranties, covenants and other terms and conditions of the Agreement, except to the extent amended or
modified hereby, all of which are expressly incorporated herein by reference. Each of the representations and warranties set forth in
the Agreement shall be deemed to have been made at and as of every Time of Sale, every Settlement Date and every Representation Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<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">If the foregoing conforms to your understanding of our agreement,
please so indicate your Acceptance by signing below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%">
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left">Very truly yours,</TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left"><B>NORTHLAND CAPITAL MARKETS</B></TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD STYLE="width: 50%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: left; width: 3%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT></TD>
    <TD STYLE="text-align: justify; width: 42%">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top; text-align: justify">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  </TABLE>
<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>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD COLSPAN="3" STYLE="text-align: left">ACCEPTED as of the date first above written</TD>
    <TD>&nbsp;</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD COLSPAN="3" STYLE="text-align: left"><B>COHEN&nbsp;&amp; COMPANY INC.</B></TD>
    <TD>&nbsp;</TD>
    </TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD COLSPAN="3" STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">By:</TD><TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    </TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 3%"></TD><TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT>&#8239;</TD>
                                                 <TD STYLE="text-align: justify; width: 42%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
    </TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"></TD><TD STYLE="text-align: justify">Title:</TD>
                                                 <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
     </TABLE>
<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"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><B><U>Exhibit&nbsp;B</U></B></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; text-align: center"><B>Form&nbsp;of Authorizing Resolution</B></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; text-align: center"><B><I>[TO BE CONFORMED TO THE COMPANY&rsquo;S
CORPORATE GOVERNANCE DOCUMENTS]</I></B></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; text-align: center"><B><BR>
[Special] Meeting [of the Designated Subcommittee/Committee]<BR>
of the Board of Directors</B></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; text-indent: 0.5in">Upon notice duly given or waived, a [special]
meeting [of the Designated Subcommittee/Committee (&ldquo;<B>Subcommittee</B>&rdquo;)] of the Board of Directors (the &ldquo;<B>Board</B>&rdquo;)
of [&#9679;] (the &ldquo;<B>Company</B>&rdquo;) was held [by conference telephone] commencing at [_<U>&nbsp;</U>]:00 [a.m./p.m.], local
time, on [DATE]. [INSERT NAME(S)&nbsp;OF PARTICIPANTS] attended the meeting [by conference telephone], constituting a quorum of the [Subcommittee/Board].
[Mr./Ms.&nbsp;[INSERT NAME(S)&nbsp;OF ANY NON-PARTICIPANTS], who was unable to participate in the meeting, waived notice.] Also participating
[on the call] at the invitation of the [Subcommittee/Board] were [INSERT NAME(S)&nbsp;OF PARTICIPANTS], from the Company and present
at the Company&rsquo;s offices. Mr./Ms.&nbsp;[INSERT NAME] chaired the meeting and Mr./Ms.&nbsp;[INSERT NAME] acted as secretary to the
meeting.</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; text-indent: 0.5in">Mr./Ms.&nbsp;[INSERT NAME] called the meeting
to order and confirmed the presence of a quorum. After discussing recent developments in the equity markets with respect to the Company&rsquo;s
common stock, par value $0.01 (the &ldquo;<B>Common Stock</B>&rdquo;), Mr./Ms.&nbsp;[INSERT NAME] approved the proposed offering of shares
of Common Stock on the date hereof pursuant to the following resolutions:</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; text-indent: 0.5in">RESOLVED that, on the date of [_____], 20[__]
only, the Company may offer and sell pursuant to the Registration Statement on Form&nbsp;S-3 (No.&nbsp;333-[&#9679;]) up to [_________]
shares of Common Stock (the &ldquo;<B>Shares</B>&rdquo;) through Northland Capital Markets (the &ldquo;<B>Managers</B>&rdquo;), pursuant
to the Equity Distribution Agreement, dated as of [&#9679;], 2023, between the Managers and the Company, by means of ordinary brokers&rsquo;
transactions on the stock exchanges on which the Common Stock is traded at market prices; and further</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; text-indent: 0.5in">RESOLVED that the appropriate officers of the
Company be, and each of them hereby is, authorized and directed to take such other actions, and to execute and deliver such other documents
and instruments, as they deem necessary or advisable to carry out the purpose and intent of the foregoing resolutions, the taking of
any action or the execution of any document or instrument to be conclusive evidence of the approval thereof by the [Subcommittee/Board],
and that all actions heretofore taken by officers of the Company consistent with the foregoing resolutions are hereby ratified and confirmed.</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; text-indent: 0.5in">There being no further business, the meeting was
adjourned.</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"></P>

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<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:srt-types="http://fasb.org/srt-types/2025" xmlns:cohn="http://cohencpa.com/20260220" elementFormDefault="qualified" targetNamespace="http://cohencpa.com/20260220">
    <annotation>
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          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:linkbaseRef xlink:type="simple" xlink:href="cohn-20260220_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="cohn-20260220_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
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    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd" />
    <import namespace="http://fasb.org/us-gaap/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd" />
    <import namespace="http://fasb.org/us-types/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd" />
    <import namespace="http://fasb.org/srt/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd" />
    <import namespace="http://fasb.org/srt-types/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd" />
</schema>
</XBRL>
</TEXT>
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>cohn-20260220_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
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    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>cohn-20260220_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
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<span style="display: none;">v3.25.4</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Feb. 20, 2026</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_CoverAbstract', window );"><strong>Cover [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_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
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</tr>
<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_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<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">Feb. 20,  2026<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_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">1-32026<span></span>
</td>
</tr>
<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">Cohen
  & Co Inc.<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">0001270436<span></span>
</td>
</tr>
<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">16-1685692<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">MD<span></span>
</td>
</tr>
<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_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Cira Centre<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_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">2929 Arch Street, Suite 1703<span></span>
</td>
</tr>
<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_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Philadelphia<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_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">PA<span></span>
</td>
</tr>
<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_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">19104<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_CityAreaCode', window );">City Area Code</a></td>
<td class="text">215<span></span>
</td>
</tr>
<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_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">701-9555<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_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<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_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<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_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<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_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<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_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.01 per share<span></span>
</td>
</tr>
<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_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">COHN<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">NYSEAMER<span></span>
</td>
</tr>
<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>
</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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<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_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>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</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>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</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_CoverAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<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_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>
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<td>dei_</td>
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<td>xbrli:dateItemType</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>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>
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<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<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>
</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>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<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>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<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>
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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>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>
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<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</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>
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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_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>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</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_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>
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<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>
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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>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>
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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>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>
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<td>na</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_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>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</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>
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<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>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<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>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>
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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_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under 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 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_PreCommencementIssuerTenderOffer</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under 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 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_PreCommencementTenderOffer</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</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_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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>dei:securityTitleItemType</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>
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</tr>
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<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>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under 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 14a<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_SolicitingMaterial</td>
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<td><strong> Balance Type:</strong></td>
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<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>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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<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>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities 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 Securities Act<br> -Number 230<br> -Section 425<br></p></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>xbrli:booleanItemType</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>duration</td>
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