<SEC-DOCUMENT>0001062993-14-000103.txt : 20140109
<SEC-HEADER>0001062993-14-000103.hdr.sgml : 20140109
<ACCEPTANCE-DATETIME>20140109133603
ACCESSION NUMBER:		0001062993-14-000103
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140109
DATE AS OF CHANGE:		20140109

SUBJECT COMPANY:	

	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:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-31378
		FILM NUMBER:		14518275

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			North Star Investment Management Corp.
		CENTRAL INDEX KEY:			0001342857
		IRS NUMBER:				364467498
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		20 N. WACKER DRIVE
		STREET 2:		SUITE # 1416
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		312-580-0900

	MAIL ADDRESS:	
		STREET 1:		20 N. WACKER DRIVE
		STREET 2:		SUITE # 1416
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>sc13ga_acme.htm
<DESCRIPTION>SCHEDULE 13G/A
<TEXT>
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   <TITLE>North Star Investment Management Corp.: Schedule 13G - Filed by newsfilecorp.com</TITLE>
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<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR>Washington, D.C. 20549
<BR></P>
<P align=center><B><FONT size=5>SCHEDULE 13G/A</FONT></B></P>
<P align=center><B>Under the Securities Exchange Act of 1934 </B><BR>(Amendment
No. 1)</P>
<p align="center"><u><font size="5"><b>Acme United Corp.</b></font></u><BR>(Name of Issuer) <BR></p>
<P align=center><u><B>COMMON </B></u><BR>(Title of Class of Securities) <BR></P>
<P align=center><u><b>004816104</b></u><BR>(CUSIP Number)<B> </B><BR></P>
<P align=center><u><b>12/31/2013 </b></u><BR>(Date of Event Which Requires Filing
of this Statement) <BR></P>
<P align=justify>Check the appropriate box to designate the rule pursuant to
which this Schedule is filed: </P>
<P align=justify>[X] Rule 13d-1(b) </P>
<P align=justify>[<b>&nbsp;&nbsp; </b>] Rule 13d-1(c) </P>
<P align=justify>[&nbsp; &nbsp;] Rule 13d-1(d) </P>
<P align=justify>*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. </P>
<P align=justify>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). </P>
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<p align="center"><b>Explanatory Note</b></p>
<p align="justify">This amendment to Schedule 13G is being filed for the sole
purpose of correcting the response to Item 5. It was previously marked as
being Not Applicable, rather than stating 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 . No other changes have been made from the previously
filed version.</p>
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noShade SIZE=5>
<table style="BORDER-COLLAPSE: collapse" borderColor="#111111" cellSpacing="0" cellPadding="0" width="100%" border="0">
  <tr>
    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 15px; BORDER-TOP: medium none; PADDING-LEFT: 15px; PADDING-BOTTOM: 3px; BORDER-LEFT: medium none; PADDING-TOP: 3px" width="33%">
    &nbsp;</td>
    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 15px; BORDER-TOP: medium none; PADDING-LEFT: 15px; PADDING-BOTTOM: 3px; BORDER-LEFT: medium none; PADDING-TOP: 3px; BORDER-BOTTOM: medium none" width="34%">
    &nbsp;</td>
    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 15px; BORDER-TOP: medium none; PADDING-LEFT: 15px; PADDING-BOTTOM: 3px; BORDER-LEFT: medium none; PADDING-TOP: 3px" width="33%">
    &nbsp;</td>
  </tr>
</table>
<table id="AutoNumber2" style="BORDER-COLLAPSE: collapse; font-size:10pt" borderColor="#111111" cellSpacing="0" cellPadding="0" width="100%" border="0">
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="4">
    <b><font style="FONT-SIZE: 18pt">1</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">
    <p style="MARGIN-LEFT: 10px">NAMES OF REPORTING PERSONS </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">I.R.S.
    IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY) </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="margin-left: 10pt">North Star Investment Management Corp.</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <b><font style="FONT-SIZE: 18pt">2</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">CHECK
    THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)<br>
&nbsp;</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 10px"><font size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp;
    ]<br>
    (b)&nbsp;&nbsp;&nbsp;&nbsp; [&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <b><font style="FONT-SIZE: 18pt">3</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">SEC
    USE ONLY </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" bgColor="#bfbfbf" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 40px"><b>&nbsp;</b></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%" bgColor="#bfbfbf">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%" bgColor="#bfbfbf">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <font size="5"><b>4</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px"><font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt">
    CITIZENSHIP OR PLACE OF ORGANIZATION </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 40px">Delaware</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: medium none; PADDING-LEFT: 10px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: medium none" align="middle" width="14%" colSpan="2" rowSpan="12">
    <font face="Times New Roman" size="2">
    <p align="center">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING
    PERSON WITH </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <font size="5"><b>5</b></font></td>
    <td style="PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%">
    <p style="MARGIN-LEFT: 10px"><font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt">
    SOLE VOTING POWER</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2">
    <p style="margin-left: 40px">98,982</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <font size="5"><b>6</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%">
    <p style="MARGIN-LEFT: 10px"><font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt">
    SHARED VOTING POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2">
    <p style="MARGIN-LEFT: 40px">&nbsp;</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <font size="5"><b>7</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%">
    <p style="MARGIN-LEFT: 10px"><font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt">
    SOLE DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2">
    <p style="margin-left: 40px">&nbsp;</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; BORDER-TOP: 1px solid; PADDING-LEFT: 20px; BORDER-LEFT: 1px solid" align="middle" width="7%" rowSpan="3">
    <font size="5"><b>8</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="74%">
    <p style="MARGIN-LEFT: 10px"><font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt">
    SHARED DISPOSITIVE POWER </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none" width="74%" rowSpan="2">
    <p style="MARGIN-LEFT: 40px">&nbsp;</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="2">
    <font size="5"><b>9</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">
    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 20px; PADDING-BOTTOM: 10px; BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; PADDING-TOP: 8px; BORDER-BOTTOM: 1px solid" width="81%" colSpan="4">
    <p style="margin-left: 40px">98,982</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <b><font style="FONT-SIZE: 18pt">10</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">CHECK
    BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE
    INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; PADDING-TOP: 5px; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    <p style="MARGIN-LEFT: 20px">&nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 40px"><font size="2">&nbsp;[&nbsp;&nbsp; ]</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <b><font style="FONT-SIZE: 18pt">11</font></b></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">
    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) </font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 40px">3.1%</td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; BORDER-TOP: 1px solid; BORDER-LEFT: 1px solid; BORDER-BOTTOM: 1px solid" align="middle" width="7%" rowSpan="3">
    <b><font style="FONT-SIZE: 18pt">1</font></b><font size="5"><b>2</b></font></td>
    <td style="BORDER-TOP: 1px solid; PADDING-BOTTOM: 1px; BORDER-LEFT: 1px solid; PADDING-TOP: 5px; BORDER-RIGHT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="76%" colSpan="3">
    <p style="MARGIN-LEFT: 10px">
    <font style="FONT-WEIGHT: 700; FONT-SIZE: 9pt" face="Times New Roman">TYPE
    OF REPORTING PERSON (SEE INSTRUCTIONS)</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP: 1px solid; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    &nbsp;</td>
  </tr>
  <tr>
    <td style="BORDER-LEFT: 1px solid; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-RIGHT-STYLE: none" width="76%" colSpan="3" rowSpan="2">
    <p style="MARGIN-LEFT: 40px"><font face="Times New Roman" size="2">IA</font></td>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" width="5%">
    <font size="2">&nbsp;</font></td>
  </tr>
  <tr>
    <td style="BORDER-RIGHT: 1px solid; PADDING-RIGHT: 10px; BORDER-TOP-STYLE: none; BORDER-BOTTOM: 1px solid; BORDER-LEFT-STYLE: none" width="5%">
    <font size="2">&nbsp;</font></td>
  </tr>
</table>

<p align="center">Page 2 of 5</p>

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<!--$$/page=--><A name=page_3></A>
<P align=justify><B>Item 1.</B> (a) Name of Issuer <b>Acme United Corporation</b></P>
<P align=justify><B>Item 1.</B> (b) Address of Issuer's Principal Executive
Offices <b>60 Round Hill Road, Fairfield CT 06824</b></P>
<P align=justify><B>Item 2.</B> (a) Name of Person Filing <b>North Star
Investment Management Corp.</b></P>
<P align=justify><B>Item 2.</B> (b) Address of Principal Business Office or, if
none, Residence <b>20 N Wacker Drive, Suite 1416, Chicago IL 60606 </b></P>
<P align=justify><B>Item 2.</B> (c) Citizenship <b>Delaware </b></P>
<P align=justify><B>Item 2.</B> (d) Title of Class of Securities <B>Common </B></P>
<P align=justify><B>Item 2.</B> (e) CUSIP Number <b>004816104</b></P>
<P align=justify><B>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:</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(a) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">Broker or dealer registered under
      section 15 of the Act (15 U.S.C. 78o). </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(b) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">Bank as defined in section 3(a)(6)
      of the Act (15 U.S.C. 78c). </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(c) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">Insurance company as defined in
      section 3(a)(19) of the Act (15 U.S.C. 78c). </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left ></TD>
    <TD vAlign=top align=left width="5%">(d) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">Investment company registered under
      section 8 of the Investment Company Act of 1940 (15 U.S.C 80a-8). </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(e) </TD>
    <TD vAlign=top align=left width="5%">[X] </TD>
    <TD vAlign=top align=left width="85%">An investment adviser in accordance
      with Rule 13d-1(b)(1)(ii)(E); </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(f) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">An employee benefit plan or
      endowment fund in accordance with Rule 13d-1(b)(1)(ii)(F); </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(g) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">A parent holding company or control
      person in accordance with Rule 13d-1(b)(1)(ii)(G); </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left ></TD>
    <TD vAlign=top align=left width="5%">(h) </TD>
    <TD vAlign=top align=left width="5%">[&nbsp; ] </TD>
    <TD vAlign=top align=left width="85%">A savings associations as defined in
      Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813); </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left ></TD>
    <TD vAlign=top align=left width="5%">(i) </TD>
    <TD vAlign=top align=left width="5%">[ &nbsp;] </TD>
    <TD vAlign=top align=left width="85%">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); </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(j) </TD>
    <TD vAlign=top align=left width="5%">[ &nbsp;] </TD>
    <TD vAlign=top align=left width="85%">Group, in accordance with Rule
      13d-1(b)(1)(ii)(J). </TD></TR></TABLE>
<p align="center">Page 3 of 5</p>
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<!--$$/page=--><A name=page_4></A>
<P align=justify><B>Item 4. Ownership.</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">(a) </TD>
    <TD align=left width="90%" colSpan=2>Amount beneficially owned: <b>98,982</b></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">(b) </TD>
    <TD align=left width="90%" colSpan=2>Percent of class: <b>3.1%</b> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">(c) </TD>
    <TD align=left width="90%" colSpan=2>Number of shares as to which the
      person has: </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="5%">(i) </TD>
    <TD align=left width="85%">Sole power to vote or to direct the vote <b>
    98,982</b> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="5%">(ii) </TD>
    <TD align=left width="85%">Shared power to vote or to direct the vote </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="5%">(iii) </TD>
    <TD align=left width="85%">Sole power to dispose or to direct the
      disposition of </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="5%">(iv) </TD>
    <TD align=left width="85%">Shared power to dispose or to direct the
      disposition of </TD></TR></TABLE>
<P align=justify><B>Item 5. Ownership of Five Percent or Less of a Class</B></P>
<P style="MARGIN-LEFT: 5%" align=justify>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 [X].</P>
<P align=justify><B>Item 6. Ownership of More Than Five Percent on Behalf of
Another Person.</B></P>
<P style="MARGIN-LEFT: 5%" align=justify>Not applicable. </P>
<P align=justify><B>Item 7. Identification and Classification of the Subsidiary
Which Acquired the Security Being Reported on By the Parent Holding
Company</B></P>
<P style="MARGIN-LEFT: 5%" align=justify>Not applicable. </P>
<P align=justify><B>Item 8. Identification and Classification of Members of the
Group</B></P>
<P style="MARGIN-LEFT: 5%" align=justify>Not applicable. </P>
<P align=justify><B>Item 9. Notice of Dissolution of Group</B></P>
<P style="MARGIN-LEFT: 5%" align=justify>Not applicable.<B> </B></P>
<P align=justify><B>Item 10. Certification</B></P>
<p align="center">Page 4 of 5</p>
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<!--$$/page=--><A name=page_5></A>
<b>
<p>SIGNATURE</p>
</b>
<p>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.</p>
<font LANG="EN-CA">
<p>Dated:&nbsp;&nbsp;01/09/2014</p>
</font><font LANG="EN"><u><i>
<p>/s/ Peter G. Contos II</p>
</i></u>
<p>Name/Title Peter G. Contos II, Chief Compliance Officer</p>
<p ALIGN="JUSTIFY">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 this 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.</p>
<b>
<p ALIGN="JUSTIFY">Attention: Intentional misstatements or omissions of fact
constitute Federal criminal violations (See 18 U.S.C. 1001).</p>
</b>
<p align="center">Page 5 of 5</p>
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