X0202 3 2008-02-14 1 0001423024 Cohesant Inc. N/A 0001250588 IMMERMAN RICHARD L 23400 COMMERCE PARK ROAD BEACHWOOD OH 441225813 1 0 0 0 EXHIBIT INDEX Exhibit 24 - Power of Attorney By: Michael A. Ellis, Attorney-in-Fact for 2008-02-22