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    <ffd:OfferingNote contextRef="offrl_1" id="ixv-253">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") of Cohen &amp;amp; Company Inc. (the "Registrant") shall also cover such additional shares of the Registrant's common stock, par value $0.01 per share ("Common Stock"), as may hereafter be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions.

Calculated pursuant to Rule 457(c) and (h) under the Securities Act based upon the average ($11.34) of the high ($11.63) and low ($11.04) prices of the Common Stock reported by the NYSE American Stock Exchange on June 3, 2026, which is within five (5) business days prior to the date of this Registration Statement. 
</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="offrl_2" id="ixv-254">Each share of Common Stock is accompanied by a right to purchase a unit consisting of one ten-thousandth of a share of the Registrant's Series C Junior Participating Preferred Stock, par value $0.001 per share, pursuant to a Rights Agreement between the Registrant and Computershare Inc., as Rights Agent.
 
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