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Cohen & Co Inc. Director's Dealing 2007

May 30, 2007

34911_dirs_2007-05-30_66a91676-d0ae-4e6c-8217-3ec20b7f8fd2.zip

Director's Dealing

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SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: ALESCO FINANCIAL INC (AFN)
CIK: 0001270436
Period of Report: 2007-05-25

Reporting Person: DAWSON G STEVEN (Director)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-25	Common Stock, $0.001 par value per share	A	7500	—	Acquired	59500	Direct

Footnotes

F1: Mr. Dawson was awarded 7,500 shares of restricted stock under the Alesco Financial Inc. 2006 Long Term Incentive Plan. The restrictions expire, pro rata, on the last day of each 3-month period commencing on July 31, 2007 and ending on April 30, 2010.