Neil Cohen founded Cohen & Company, LLC (“C&C”) in 1994, the predecessor to Emerald Development Managers LP. He is Chairman of the Board of Managers of Sierra AFI LLC, the parent of Sierra Auto Finance LLC. Mr. Cohen has served as co-founder, co-CEO, and Member of the Executive Committee of the Board of Managers of American Rock Salt Company LLC since its formation in 1996. From 1992 to 1994, Mr. Cohen was Executive VP, CFO, and a board member of AmBase Corporation, a publicly held financial services company during a turnaround. From 1986 to 1992, Mr. Cohen was an investment banker at Dillon, Read & Co. Inc. specializing in M&A, leveraged finance and restructuring. Mr. Cohen holds an MS in Management from the MIT-Sloan School of Management and a Bachelors of Engineering Sciences in Operations Research from the Johns Hopkins University. Mr. Cohen also serves on the board or advisory committee of a number of charities and schools.