UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                 SCHEDULE 13G

                    Under the Securities Exchange Act of 1934

                                (Amendment No.3)*

                              Cohen & Steers, Inc.

--------------------------------------------------------------------------------
                                (Name of Issuer)

			Common Stock, par value $0.01 per share

--------------------------------------------------------------------------------
                         (Title of Class of Securities)


				   19247A 10 0
--------------------------------------------------------------------------------
                                 (CUSIP Number)

				December 31, 2007

--------------------------------------------------------------------------------
            (Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

          [_]  Rule 13d-1(b)

          [_]  Rule 13d-1(c)

          [X]  Rule 13d-1(d)


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*    The  remainder  of this  cover  page  shall be filled  out for a  reporting
     person's  initial  filing on this form with respect to the subject class of
     securities,  and for any subsequent amendment containing  information which
     would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the  Securities  Exchange  Act of
1934 ("Act") or otherwise  subject to the liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).


Persons who respond to the collection of information contained in this form are
not required to respond unless the form displays a currently valid OMB control
number.

SEC 1745 (3-06)





CUSIP No.19247A 10 0


________________________________________________________________________________
1.   Names of Reporting Persons
     I.r.s. Identification No. of Above Persons (Entities Only)

	Martin Cohen

________________________________________________________________________________
2.   Check the Appropriate Box If a Member of a Group (See Instructions)
                                                                 (A)  [_]
                                                                 (B)  [X]

________________________________________________________________________________
3.   Sec Use Only



________________________________________________________________________________
4.   Citizenship or Place of Organization


	U.S.A.
________________________________________________________________________________
  Number of    5.   Sole Voting Power

   Shares           	10,390,563
               _________________________________________________________________
Beneficially   6.   Shared Voting Power

  Owned by          	1,340,701
               _________________________________________________________________
    Each       7.   Sole Dispositive Power

  Reporting         	10,390,563
               _________________________________________________________________
   Person      8.   Shared Dispositive Power

    With            	1,340,701
________________________________________________________________________________
9.   Aggregate Amount Beneficially Owned by Each Reporting Person

	11,731,264

________________________________________________________________________________
10.  Check Box If the Aggregate Amount in Row (9) Excludes Certain Shares
(See Instructions)

                                                                          [_]

________________________________________________________________________________
11.  Percent of Class Represented by Amount in Row (9)

	29.48%*

________________________________________________________________________________
12.  Type of Reporting Person (See Instructions)


	IN
________________________________________________________________________________

*  The calculation of the foregoing percentage is based on 39,799,767 shares of
common stock outstanding as of November 7, 2007, based on the Cohen & Steers,
Inc. Form 10-Q for the quarter ended September 30, 2007 dated November 8, 2007
filed with the United States Securities and Exchange Commission on
November 8, 2007.



CUSIP No.19247A 10 0



Item 1(a).  Name of Issuer:

		Cohen & Steers, Inc.

            ____________________________________________________________________

Item 1(b).  Address of Issuer's Principal Executive Offices:

		280 Park Avenue
		New York, NY 10017

            ____________________________________________________________________

Item 2(a).  Name of Person Filing:


		Martin Cohen
            ____________________________________________________________________

Item 2(b).  Address of Principal Business Office, or if None, Residence:

		For the purpose of this filing, the address of Martin Cohen is:

		c/o Cohen & Steers, Inc.
		280 Park Avenue
		New York, NY 10017
            ____________________________________________________________________

Item 2(c).  Citizenship:


		United States of America
            ____________________________________________________________________

Item 2(d).  Title of Class of Securities:


		Common Stock, par value $0.01 per share
            ____________________________________________________________________

Item 2(e).  CUSIP Number:


		19247A 10 0
            ____________________________________________________________________

Item 3.     If This Statement  is Filed  Pursuant to  Rule 13d-1(b), or 13d-2(b)
            or (c), Check Whether the Person Filing is a: N/A

     (a)  [_]  Broker or dealer registered under section 15 of the Act (15
               U.S.C. 78o).

     (b)  [_]  Bank as defined in section 3(a)(6) of the Act (15 U.S.C.
               78c).

     (c)  [_]  Insurance company as defined in section 3(a)(19) of the Act
               (15 U.S.C. 78c).

     (d)  [_]  Investment company registered under section 8 of the
               Investment Company Act of 1940 (15 U.S.C 80a-8).

     (e)  [_]  An investment adviser in accordance with
               ss.240.13d-1(b)(1)(ii)(E);

     (f)  [_]  An employee benefit plan or endowment fund in accordance with
               ss.240.13d-1(b)(1)(ii)(F);

     (g)  [_]  A parent holding company or control person in accordance with
               ss.240.13d-1(b)(1)(ii)(G);

     (h)  [_]  A savings associations as defined in Section 3(b) of the
               Federal Deposit Insurance Act (12 U.S.C. 1813);

     (i)  [_]  A church plan that is excluded from the definition of an
               investment company under section 3(c)(14) of the Investment
               Company Act of 1940 (15 U.S.C. 80a-3);

     (j)  [_]  Group, in accordance with ss.240.13d-1(b)(1)(ii)(J)





CUSIP No.19247A 10 0


Item 4.  Ownership.

     Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

     (a)  Amount beneficially owned:

	11,731,264 shares of Common Stock, which includes 1,340,701
		shares held by the Martin Cohen 1998 Family Trust, of which
		Mr. Cohens spouse is the sole trustee. Mr. Cohen disclaims
		beneficial ownership of the shares held by the trust.
	  ______________________________________________________________________

     (b)  Percent of class:

		See Item 11 of the cover page.
          ______________________________________________________________________

     (c)  Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote_______________________,

		See Item 5 of the cover page.

          (ii)  Shared power to vote or to direct the vote_____________________,

		See Item 6 of the cover page.

          (iii) Sole power to dispose or to direct the disposition of__________,

		See Item 7 of the cover page.

          (iv)  Shared power to dispose or to direct the disposition of________

		See Item 8 of the cover page.

Item 5.  Ownership of Five Percent or Less of a Class.

     If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities check the following [ ].

		N/A
         _______________________________________________________________________

Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.


		N/A
         _______________________________________________________________________

Item 7.  Identification and  Classification of the Subsidiary Which Acquired the
         Security  Being  Reported on by the Parent  Holding  Company.

		N/A

         _______________________________________________________________________

Item 8.  Identification  and  Classification  of Members of the Group.

		N/A

         _______________________________________________________________________

Item 9.  Notice of Dissolution of Group.

		N/A

          ______________________________________________________________________

Item 10.  Certification.

		N/A







                                    SIGNATURE

     After  reasonable  inquiry and to the best of my  knowledge  and belief,  I
certify that the information  set forth in this statement is true,  complete and
correct.


					          February 12, 2008
                                        ----------------------------------------
                                                        (Date)


					           /s/ Martin Cohen
                                        ----------------------------------------
                                                      (Signature)


					            Martin Cohen
                                        ----------------------------------------
                                                      (Name/Title)


The original statement shall be signed by each person on whose behalf the
statement is filed or his authorized representative. If the statement is signed
on behalf of a person by his authorized representative other than an executive
officer or general partner of the filing person, evidence of the
representative's authority to sign on behalf of such person shall be filed with
the statement, provided, however, that a power of attorney for this purpose
which is already on file with the Commission may be incorporated by reference.
The name and any title of each person who signs the statement shall be typed or
printed beneath his signature

Note. Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See ss.240.13d-7 for other
parties for whom copies are to be sent.

  Attention: Intentional misstatements or omissions of fact constitute federal
                   criminal violations (See 18 U.S.C. 1001).