---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-001800"
form_type: "8-K"
ticker: "COHN"
cik: "0001270436"
company_name: "Cohen & Co Inc."
filed_at: "2024-01-05T23:59:59+00:00"
generated_at: "2026-06-07T02:58:07.263460+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Cohen & Co. amends $4.5M promissory note with board member; maturity extended to 2026, rate raised to 12%

## Summary
- Operating subsidiary Cohen & Company, LLC amended $4.5M senior promissory note held by JKD Capital Partners I LTD (owned by director Jack DiMaio).
- Maturity date extended from January 31, 2024 to January 31, 2026; redemption/prepayment dates extended to January 31, 2025.
- Interest rate increased from 10% to 12% per annum effective January 31, 2024.
- No other changes to note terms; amendment executed January 5, 2024.

## SEC filing metadata
- accession: 0001104659-24-001800
- form_type: 8-K
- ticker: COHN
- cik: 0001270436
- company_name: Cohen & Co Inc.
- filed_at: 2024-01-05T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/0001104659-24-001800-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/tm242125d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-001800
- JSON: https://secwatch.observer/filing/0001104659-24-001800.json
- Plain text: https://secwatch.observer/filing/0001104659-24-001800.txt

## Key facts
- Material Agreements
  Cohen & Co Inc. amended Amendment No. 1 to Amended and Restated Senior Promissory Note with JKD Capital Partners I LTD (effective 2024-01-05).
  - Action: amendment
  - Agreement: notes offering
  - Counterparty: JKD Capital Partners I LTD
  - Effective: 2024-01-05
  source text: On January 5, 2024, the Operating LLC and JKD entered into the Amendment No. 1 to Amended and Restated Senior Promissory Note (the “Amendment”)
  evidence_url: https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/0001104659-24-001800-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.