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<SEC-DOCUMENT>0001026608-10-000039.txt : 20100421
<SEC-HEADER>0001026608-10-000039.hdr.sgml : 20100421
<ACCEPTANCE-DATETIME>20100421122025
ACCESSION NUMBER:		0001026608-10-000039
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100419
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100421
DATE AS OF CHANGE:		20100421

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:		10761082

	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>
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4.01.&#160;&#160;CHANGES IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT.</font></div>
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    <div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(a) On
April 19, 2010 UHY LLP (UHY), our independent registered public accounting firm,
informed us that effective April 16, 2010, its New England practice was acquired
by Marcum LLP.&#160;&#160;UHY, which had been appointed as our independent
registered public accounting firm for the fiscal year ending December 31, 2010,
also informed us that, as a result of this transaction, it has resigned
effective April 19, 2010.</font></div>
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audited our financial statements for the fiscal years ended December 31, 2009
and 2008. The audit reports of UHY on our financial statements for those years
did not contain an adverse opinion, or a disclaimer of opinion, or qualification
or modification as to any uncertainty, audit scope, or accounting
principles.</font></div>
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the fiscal years ended December 31, 2009 and 2008 and subsequent to April 19,
2010, there were no disagreements with UHY on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure that, if not resolved to UHY&#8217;s satisfaction, would have caused UHY to
make reference to the subject matter of the disagreement in connection with its
audit reports nor were there any &#8220;reportable events&#8221; (as that term is described
in Item&#160;304(a)(1)(v) of Regulation S-K).</font></div>
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Company has provided UHY with a copy of this Form 8-K prior to its filing with
the Securities and Exchange Commission (&#8220;SEC&#8221;).&#160;&#160;The Company requested
that UHY furnish the Company with a letter addressed to the SEC
stating&#160;whether it agrees with such statements.&#160; The letter from UHY
is included as Exhibit 16.1 to this report of Form&#160;8-K.</font></div>
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April 19, 2010, the Audit Committee of the Company&#8217;s Board of Directors approved
the appointment of Marcum LLP as its independent registered public accounting
firm to audit the Company&#8217;s financial statements for the fiscal year ending
December&#160;31, 2010. Prior to such appointment, the Company had not consulted
with Marcum LLP with respect to: 1) the application of accounting principles to
a specified transaction, either completed or proposed; 2) the type of audit
opinion that might be rendered on our financial statements; or 3) any matter
that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).</font></div>
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9.01.&#160;&#160;FINANCIAL STATEMENTS AND EXHIBITS.</font></div>
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LLP</font></div>
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</font></div>
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</font></div>
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    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">SIGNATURES</font></div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">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.</font></div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">ACME
UNITED CORPORATION</font></div>
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    <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">
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            <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
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      Johnsen</font></font></font></td>
                  <td width="69%" style="PADDING-BOTTOM: 2px"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
                </tr><tr>
                  <td width="5%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
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                      <div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
                        <div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Walter
      C. Johnsen</font></div>
                        <div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Chairman
      and</font></div>
                        <div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Chief
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</font></div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dated:&#160;&#160;&#160;April
21, 2010</font></div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>&#160;</div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block">
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<tr>
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April 21, 2010</font></div>
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      <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; COLOR: #000000; FONT-SIZE: 8pt">3</font></div>
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INDEX</font><br></div>
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        <div>&#160;</div>
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                <td width="20%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="TEXT-DECORATION: underline">Exhibit
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                <td width="75%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; TEXT-DECORATION: underline">Description</font></td>
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                <td width="20%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></td>
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                <td width="20%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><a href="acme_8k042110ex161.htm">16.1</a></font></td>
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                  <div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Letter
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                </td>
              </tr></table>
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        <div><br>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div>&#160;</div>
        <div style="TEXT-ALIGN: center"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">4 </font>

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</TEXT>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>acme_8k042110ex161.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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16.1</font></div>
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2010</font></div>
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        <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Securities
and Exchange Commission</font></div>
        <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F
Street, N.E.</font></div>
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D.C.&#160;&#160;20549-7561</font></div>
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        <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Commissioners:</font></div>
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read the four paragraphs included in Item 4.01(a) of Form 8-K of Acme United
Corporation dated April 19, 2010, expected to be filed with the Securities and
Exchange Commission on April 21, 2010 and are in agreement with the statements
concerning our Firm in those paragraphs.</font></div>
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no basis to agree or disagree with the other statements included in such Form
8-K.</font></div>
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truly yours,</font></div>
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LLP</font></div>
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Texas</font></div>
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