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<SEC-DOCUMENT>0001026608-08-000199.txt : 20080918
<SEC-HEADER>0001026608-08-000199.hdr.sgml : 20080918
<ACCEPTANCE-DATETIME>20080918161612
ACCESSION NUMBER:		0001026608-08-000199
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080915
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080918
DATE AS OF CHANGE:		20080918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACME UNITED CORP
		CENTRAL INDEX KEY:			0000002098
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				060236700
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07698
		FILM NUMBER:		081078577

	BUSINESS ADDRESS:	
		STREET 1:		60 ROUND HILL ROAD
		CITY:			FAIRFIELD
		STATE:			CT
		ZIP:			06824
		BUSINESS PHONE:		203-254-6060

	MAIL ADDRESS:	
		STREET 1:		60 ROUND HILL ROAD
		CITY:			FAIRFIELD
		STATE:			CT
		ZIP:			06824

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACME SHEAR CO
		DATE OF NAME CHANGE:	19710713
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>acme_8k091808.txt
<DESCRIPTION>FORM 8-K
<TEXT>
================================================================================



                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                               ------------------

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

      Date of report (date of earliest event reported): September 15, 2008

                             ACME UNITED CORPORATION
             (Exact name of registrant as specified in its charter)
                               ------------------

          Connecticut                    001-07698              06-0236700
(State or other jurisdiction of         (Commission          (I.R.S. Employer
 incorporation or organization)         file number)        Identification No.)


60 Round Hill Road, Fairfield, Connecticut                        06824
 (Address of principal executive offices)                       (Zip Code)

       Registrant's telephone number, including area code: (203) 254-6060

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[_]  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

[_]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[_]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

                                      (1)
<PAGE>

ITEM 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

          (a) On September 15, 2008, Acme United Corporation (the "Company"),
based on its Audit Committee's recommendation and approval, dismissed Ernst &
Young LLP ("E&Y") as the Company's independent registered public accountants.
The audit committee took this action after consultation with management to
enable the Company to obtain audit and related services at a lower annual cost.

          E&Y's reports on the Company's financial statements for the years
ended December 31, 2007 and 2006 did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.

          During the years ended December 31, 2007 and 2006 and through the date
of dismissal of E&Y, there were no disagreements with E&Y on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to E&Y's satisfaction, would have
caused them to make reference to the subject matter in connection with their
report on the Company's consolidated financial statements for such years; and
there were no reportable events, as listed in Item 304(a)(1)(v) of Regulation
S-K.

          The Company has provided E&Y with a copy of this Form 8-K prior to its
filing with the Securities and Exchange Commission ("SEC"). The Company
requested in writing that E&Y furnish the Company with a letter addressed to the
SEC stating whether or not it agrees with the above statements. The letter from
E&Y is included as an exhibit to this Form 8-K.

          (b) On September 18, 2008, the Audit Committee of the Company's Board
of Directors approved the engagement of UHY LLP ("UHY") as its independent
registered public accounting firm to audit the Company's financial statements
for the fiscal year ending December 31, 2008.

          During the years ended December 31, 2007 and 2006 and through the date
of the Audit Committee's decision, the Company did not consult UHY with respect
to the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company's consolidated financial statements, or any other matter or
reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(c)      Exhibits

Exhibit Number             Description
- --------------             -----------
16                         Letter regarding change in certifying accountant from
                           Ernst & Young LLP.

                                      (2)
<PAGE>

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


ACME UNITED CORPORATION

By          /s/ WALTER C. JOHNSEN
         ------------------------------
                Walter C. Johnsen
                  Chairman and
             Chief Executive Officer

Dated:  September 18, 2008



By          /s/ PAUL G. DRISCOLL
         ------------------------------
                Paul G. Driscoll
               Vice President and
              Chief Financial Officer

Dated:  September 18, 2008

                                      (3)
<PAGE>

EXHIBIT INDEX


     Exhibit Number               Description
     --------------               -----------
     16                           Letter regarding change in certifying
                                  accountant from Ernst & Young LLP

                                      (4)
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>acme_8k091808ex16.txt
<DESCRIPTION>EXHIBIT 16
<TEXT>
                                                                      Exhibit 16


September 18, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Gentlemen:

We have read Item 4.01 of Form 8-K dated  September  15,  2008,  of Acme  United
Corporation  and are in  agreement  with the  statements  contained in the first
sentence of paragraph 1 and paragraphs 2 through 4 on page 2 therein. We have no
basis to agree or disagree  with other  statements of the  registrant  contained
therein.



                                                /s/ Ernst & Young LLP
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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