<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001478247</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001270436</issuerCik>
      <issuerName>Cohen &amp; Co Inc.</issuerName>
      <secFileNumber>001-32026</secFileNumber>
      <issuerAddress>
        <com:street1>CIRA CENTRE, 2929 ARCH STREET</com:street1>
        <com:street2>17TH FLOOR</com:street2>
        <com:city>PHILADELPHIA</com:city>
        <com:stateOrCountry>PA</com:stateOrCountry>
        <com:zipCode>19104-2870</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>215-701-9555</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Pooler Joseph W. Jr.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Wells Fargo Clearing Services</name>
        <address>
          <com:street1>1 North Jefferson Avenue</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63103</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1500</noOfUnitsSold>
      <aggregateMarketValue>16871.76</aggregateMarketValue>
      <noOfUnitsOutstanding>3228970</noOfUnitsOutstanding>
      <approxSaleDate>08/06/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/31/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Executive Compensation</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1500</amountOfSecuritiesAcquired>
      <paymentDate>01/31/2021</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Joseph Pooler</name>
        <address>
          <com:street1>Cira Centre</com:street1>
          <com:street2>2929 Arch Street 17th Floor</com:street2>
          <com:city>Philadelphia</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19104</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Cohen &amp; Co., Inc.</securitiesClassTitle>
      <saleDate>08/05/2026</saleDate>
      <amountOfSecuritiesSold>7295</amountOfSecuritiesSold>
      <grossProceeds>84408.84</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Shares that were sold were acquired on 01/31/2021, 01/31/2022, 01/31/2024 and 01/31/2025.</remarks>
    <noticeSignature>
      <noticeDate>08/06/2026</noticeDate>
      <signature>Joseph W Pooler Jr.</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
