Company: COHN
Filing Date: 2025-06-04
Form Type: S-8
Source: 0001104659-25-056391
Chunk: 1

Company: Cohen & Co Inc.
Filing Date: 2025-06-04
Form: S-8
Chunk 1
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center'>EXPLANATORY NOTE</div>

Cohen & Company Inc. (the “Registrant”)
has filed this Registration Statement on form S-8 (this “Registration Statement”) in accordance with the requirements
of Form S-8 under the Securities Act of 1933, as amended (the “Securities Act”), to register 600,000
additional shares of the Registrant’s common stock, par value $0.01 per share (the “Common Stock”), issuable
pursuant to the Registrant’s 2020 Long-Term Incentive Plan, as amended (the “Plan”). Such shares are being
registered in addition to the Common Stock previously registered for issuance on the Registrant’s Registration Statements on Form S-8
concerning the Plan filed with the U.S. Securities and Exchange Commission (the “Commission”) on September 17,
2021 (Registration No. 333-248867); June 10, 2021 (Registration No. 333-256999); and June 3, 2022 (Registration No. 333-265424)
(collectively, the “Prior Registration Statement”).

Effective as of March 28, 2025, the Board of Directors of the
Registrant authorized the registration of an additional 600,000 shares of Common Stock under the Plan. In accordance with Instruction
E to the General Instructions to Form S-8, the Registrant is registering the additional 600,000 shares of Common Stock which may,
following approval of the Plan by the Registrant’s stockholders, which occurred on June 4, 2025, be issued under the Plan pursuant
to this Registration Statement, and the contents of the Prior Registration Statement are incorporated by reference herein except to the
extent supplemented, amended or superseded by the information set forth herein.

<div align='center'>PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>

The documents containing the information specified
in Item 1 and Item 2 of Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1) under
the Securities Act. In accordance with the rules and regulations of the Commission and the instructions to Form S-8, such documents
are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 under the Securities Act.

<div align='center'>PART II