United States securities and exchange commission logo February 19, 2021 Stephen Lasota Chief Financial Officer COWEN INC. 599 Lexington Avenue New York, New York 10022 Re: COWEN INC. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 4, 2020 Form 10-Q for the Quarter Ended September 30, 2020 Filed October 29, 2020 Form 8-K Filed October 27, 2020 File No. 001-34516 Dear Mr. Lasota: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance