Company: COHN
Filing Date: 2025-06-04
Form Type: S-8
Source: 0001104659-25-056391
Chunk: 2

Company: Cohen & Co Inc.
Filing Date: 2025-06-04
Form: S-8
Chunk 2
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INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>

| Item 3. | Incorporation of Documents by Reference. |

The following documents filed by the Registrant with the Commission
pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange Act”), are incorporated into this Registration
Statement by reference (other than, in each case, documents or information deemed to have been furnished and not filed in accordance with
the Commission’s rules):

All documents that the Registrant subsequently files pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which
indicates that all of the shares of Common Stock offered have been sold or which deregisters all of such shares then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of
such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished
under current Items 2.02 or 7.01 of Form 8-K, and exhibits furnished on such form that relate to such items, that is not deemed filed
under such provisions. For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to
be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in
any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
Statement.

| Item 8. | Exhibits. |

The following Exhibits are filed as part of this Registration Statement:

| Exhibit No. |     | Description                                                                                                                   |
| 4.1         |     | Second Articles of Amendment and Restatement (incorporated by reference to Exhibit 3.1 to Amendment No. 1 to the Registrant’s 
 Registration Statement on Form S-11 (file no. 333-111018) filed with the Commission on February 6, 2004).                     |
| 4.2         |     | Articles of Amendment changing name to Alesco Financial Inc. (incorporated by reference to Exhibit 3.1 to the Registrant’s    
 Registration Statement on Form S-3