{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-082652","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-07-10T20:05:33+00:00","discovered_at":"2026-07-10T20:07:00.250737+00:00","generated_at":"2026-07-10T20:07:05.960277+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Cohen & Company subsidiary leads $230M SPAC IPO for Columbus Circle Capital Corp. III","bullets":["CCM acted as lead underwriter for SPAC Columbus Circle Capital Corp. III IPO of 23M units at $10/unit, gross proceeds $230M.","Cohen & Company LLC is managing member of sponsor, consolidates sponsor's investment as equity method.","Sponsor purchased 265,000 placement units for $2.65M; CCM used $3.6M underwriting fee to buy 360,000 placement units.","$230M net proceeds placed in trust; SPAC has 24 months to complete business combination or liquidate.","Administrative services agreement: SPAC pays Cohen $10,000/month for office and support."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-082652","json":"https://secwatch.observer/filing/0001104659-26-082652.json","markdown":"https://secwatch.observer/filing/0001104659-26-082652.md","text":"https://secwatch.observer/filing/0001104659-26-082652.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926082652/0001104659-26-082652-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926082652/tm2620247d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-10T20:07:05.960277+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}