<SEC-DOCUMENT>0001026608-14-000063.txt : 20140818
<SEC-HEADER>0001026608-14-000063.hdr.sgml : 20140818
<ACCEPTANCE-DATETIME>20140818170638
ACCESSION NUMBER:		0001026608-14-000063
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20140818
DATE AS OF CHANGE:		20140818
EFFECTIVENESS DATE:		20140818

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-198220
		FILM NUMBER:		141049830

	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>S-8
<SEQUENCE>1
<FILENAME>acu_s8082014.htm
<DESCRIPTION>S-8
<TEXT>
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<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
filed with the Securities and Exchange Commission on August 18, 2014</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 47.95pt; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Registration
No. 333-______</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">UNITED
STATES</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">SECURITIES
AND EXCHANGE COMMISSION</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Washington,
DC 20549</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">------------------------------------</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">FORM
S-8</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Registration
Statement</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Under
the Securities Act of 1933</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">------------------------------------</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Acme
United Corporation</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Exact
name of Registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%; text-align: center; vertical-align: bottom">Connecticut</TD>
    <TD STYLE="width: 50%; text-align: center; vertical-align: top">06-0236700</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center; vertical-align: top">(State
or other jurisdiction of</TD>
    <TD STYLE="text-align: center; vertical-align: top">(I.R.S. Employer</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center; vertical-align: top">incorporation or organization)</TD>
    <TD STYLE="text-align: center; vertical-align: top">Identification
Number)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>


<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 47.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">60
Round Hill Road</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Fairfield,
Connecticut 06824</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Address of principal executive offices, including zip code)</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Acme
United Corporation 2005 Non-Salaried Director Stock Option Plan</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Acme
United Corporation 2012 Employee Stock Option Plan</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Full
Title of the Plan)</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">-----------------</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Paul
Driscoll</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Vice
President, Chief Financial Officer,</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Secretary
and Treasurer</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">60
Round Hill Road</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Fairfield,
Connecticut 06824</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Name
and address of agent for service</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(203)
254-6060</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Telephone
number, including area code, of agent for service)</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">copy
to:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Merritt
A. Cole, Esq.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Earp
Cohn P.C.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">123
South Broad Street</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Suite
2170</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Philadelphia,
Pennsylvania 19109-1022</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Phone
(215) 963-9520</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Fax
(215) 963-9620</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">-----------------</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller
reporting company. See definitions of &ldquo;large accelerated filer&rdquo;,&rdquo; accelerated filer&rdquo; and &ldquo;smaller
reporting company in Rule&nbsp;12b-2 of the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"><FONT STYLE="color: black">Large accelerated filer [_]&nbsp;&nbsp;&nbsp;&nbsp;Accelerated
filer [_]&nbsp;&nbsp;&nbsp;&nbsp; Non-accelerated filer [_] &nbsp;&nbsp;&nbsp;Smaller Reporting Company </FONT>[X]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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    <TD COLSPAN="16" STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">CALCULATION OF REGISTRATION FEE</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">Title of securities to be registered</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD><TD COLSPAN="2" STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">Amount to be registered (1)</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">Proposed maximum offering price per share</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">Proposed maximum aggregate offering price</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">Amount of registration fee</TD><TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"></TD><TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD></TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 22%; text-align: left"><P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0">
    <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Common
Stock, par value $2.50
per share issuable under
the <B>[Acme]</B> 2005 Non- Salaried Director
Stock Option
Plan</FONT></P>
</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 13%; text-align: right">18,500 </TD><TD STYLE="width: 3%; text-align: left">&nbsp;(2)</TD>
    <TD STYLE="width: 3%">&nbsp;</TD><TD STYLE="width: 2%">$</TD>
    <TD STYLE="width: 13%; text-align: right; vertical-align: bottom">16.71 </TD><TD STYLE="width: 3%">&nbsp;(3)</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 2%; text-align: left">$</TD><TD STYLE="width: 13%; text-align: right">309,135</TD><TD STYLE="width: 3%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: left">$</TD><TD STYLE="width: 13%; text-align: right">39.82</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">Common
Stock, par value $2.50
per share issuable under
the <B>[Acme]</B> 2005 Non- Salaried Director
Stock Option
Plan</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="text-align: right">21,500</TD><TD STYLE="text-align: left">&nbsp;(8)</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD>$</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">16.77 </TD><TD>&nbsp;(9)</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">360,555</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">46.44</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Common
Stock, par value $2.50
per share issued
or issuable under
the <B>[Acme]</B> Employee
Stock Option
Plan</FONT></P>

</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,025</TD><TD STYLE="text-align: left">&nbsp;(4)</TD>
    <TD>&nbsp;</TD><TD>$</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">17.03</TD><TD>&nbsp;(5)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">323,996</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">41.73</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Common
Stock, par value $2.50
per share issued
or issuable under
the <B>[Acme]</B> Employee
Stock Option
Plan</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">138,000</TD><TD STYLE="text-align: left">&nbsp;(6)</TD>
    <TD>&nbsp;</TD><TD>$</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">16.92</TD><TD>&nbsp;(7)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,334,960</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">300.74</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">Common
Stock, par value $2.50
per share issued
or issuable under
the <B>[Acme]</B> Employee
Stock Option
Plan</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">22,975</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;(10)</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">$</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; border-bottom: Black 1pt solid">16.77</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;(9)</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">385,291</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">49.63</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Total</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">220,000</TD><TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,713,937</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">478.36</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to Rule 416 under the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;), this Registration Statement
covers, in addition to the number of shares stated herein, an indeterminate amount of additional shares of the
Company&rsquo;s common stock , par value $2.50 per share (the &ldquo;Common Stock&rdquo;), that may become issuable pursuant
to the anti-dilution or other adjustment provisions of (a) the Acme United 2005 Non-Salaried Director Stock Option Plan (the
&ldquo;Director Plan&rdquo;), as amended effective April 21, 2014 and (b) Acme United Corporation 2012 Employee Stock Option
Plan, as amended effective April 21, 2014 (the &ldquo;Employee Plan&rdquo;).</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)&nbsp;&nbsp;&nbsp;&nbsp;
Represents shares of Common Stock issuable upon exercise of options granted in April 2014 under the
Director Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(3)&nbsp;&nbsp;&nbsp;&nbsp;
Exercise price of options granted in April 2014.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(4)&nbsp;&nbsp;&nbsp;&nbsp;
Represents shares of Common Stock issuable upon exercise of options granted in June 2014 under the Employee Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(5)&nbsp;&nbsp;&nbsp;&nbsp;
Exercise price of options granted in June 2014.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(6)&nbsp;&nbsp;&nbsp;&nbsp;
Represents shares of Common Stock issuable upon exercise of options granted in July 2014 under the Employee Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"></P>

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<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(7)&nbsp;&nbsp;&nbsp;&nbsp;
Exercise price of options granted in July 2014.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(8)&nbsp;&nbsp;&nbsp;&nbsp;
Represents additional shares of  Common Stock issuable upon exercise of options which may be granted under
the Director Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(9)&nbsp;&nbsp;&nbsp;&nbsp;
Estimated pursuant to Rules 457 (c) and 457 (h)(1) under the Securities Act, solely for the purpose of calculating the
registration fee, based upon the average of the high and low prices for shares of the Common Stock reported on the NYSE MKT
on August 11, 2014.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(10)&nbsp;&nbsp;&nbsp;&nbsp;Represents
additional shares of Common Stock issuable upon exercise of options which may be granted under the Employee Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Explanatory
Note.</B></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company is filing this Registration Statement on Form S-8 for the purpose of registering a total of 220,000 shares of Common
Stock, par value $2.50 per share, of the Company (&ldquo;the Common Stock&rdquo;) which consist of:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;
an additional 40,000 shares of Common Stock, par value $2.50 per share, of the Company (the &ldquo;Common Stock&rdquo;), par
value $2.50 per share which may be issued pursuant to the Acme United Non-Salaried Director Stock Option Plan (the
&ldquo;Director Plan&rdquo;); and</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(ii)&nbsp;&nbsp;&nbsp;&nbsp;
an additional 180,000 shares of Common Stock, par value $2.50 per share, of the Company (the &ldquo;Common Stock&rdquo;)
which may be issued pursuant to the Acme United Corporation 2012 Employee Stock Option Plan, as amended effective April 21,
2014 (the &ldquo;Employee Plan&rdquo;) and,</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(iii)&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to Rule 416 under the Securities Act of 1933, as amended(the &ldquo;Securities Act&rdquo;), an indeterminate amount
of additional shares of Common Stock, which may become issuable pursuant to the anti-dilution or other adjustment provisions
of the Director Plan and the Employee Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In accordance
with Instruction E of the General Instruction to Form S-8, the contents of the Registration Statement on Form S-8 (Reg. No. 333-145516)previously
filed by the Company with the Securities and Exchange Commission (the &quot;Commission&quot;) relating to the Company&rsquo;s
2005 Non-Employee Director Stock Option Plan and the contents of the Registration Statement on Form S-8 (Reg. No. 33-182251) filed
on August 14, 2013 by the Company with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) relating to the Plan
are incorporated by reference herein to the extent not otherwise modified or superseded by this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Part I</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The documents
containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1)
promulgated under the Securities Act. Such documents need not be filed with the Commission either as part of this Registration
Statement or as prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated herein
by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets
the requirements of Section 10(a) of the Securities Act (the &quot;Prospectus&quot;).</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Part II</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 3.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The following
documents previously filed with the Commission are incorporated by reference and made a part of this prospectus:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>(a)</TD>
    <TD COLSPAN="2">our
Annual Report on Form 10-K for the fiscal year ended December 31, 2013, filed on March 6, 2014;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 94%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>(b)</TD>
    <TD>(i)</TD>
    <TD>our Quarterly Reports on Form 10-Q for the quarters ended March 31, 2014 and June 30, 2014, filed on May 2, 2014 and August 14,
2014, respectively.</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>(ii)</TD>
    <TD> our Current Reports on Form 8-K filed on February 26, April 14, April 17, April 24, June 6, 2014 and July 24, 2014 (other than
the portions of those documents not deemed to be filed); and</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>(c)</TD>
    <TD COLSPAN="2">the
description of our Common Stock contained in our Current Report on Form 8-K filed on July 8, 2005, including any amendment to
that form that we may file in the future, for the purpose of updating the description of our Common Stock.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">All documents
that we file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;)subsequent
to the effective date of this Registration Statement, prior to the filing of a post-effective amendment which indicates that all
securities offered by this prospectus have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this prospectus and to be a part of this prospectus from the date of filing of such documents.
Any statement contained herein or in any document incorporated or deemed to be incorporated by reference shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any other subsequently
filed document which also is or is deemed to be incorporated by reference modifies or supersedes such statement. Any such statement
so modified or superseded shall not be deemed to constitute a part of this Registration Statement, except as so modified or superseded.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 4.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not applicable,
because the Common Stock is registered under Section 12 of the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 5.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest of Named Experts and Counsel.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">None.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 6.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Connecticut
General Statutes (&quot;CGS&quot;) Sections 33-770 through 33-779 provide for mandatory, permissive and court-ordered
indemnification of directors who are parties to a proceeding. For purposes of these indemnification statutes a
&quot;proceeding&quot; is defined as any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative, arbitrative or investigative and whether formal or informal.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company's Restated Certificate of Incorporation provides that the Company shall indemnify an individual who is a party to a proceeding
because he is a director or officer of the corporation against liability in the proceeding if:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)(A)
he conducted himself in good faith; (B) he reasonably believed (i) in the case of conduct in his official capacity, that his
conduct was in the best interests of the corporation; and (ii) in all other cases, that his conduct was at least not opposed
to the best interests of the corporation; and (C) in the case of any criminal proceeding, he had no reasonable cause to
believe his conduct was unlawful; or</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)
such liability arises from any action taken, or any failure to take any action, as a director or officer, except liability
that (A) involved a knowing and culpable violation of law by the director or officer; (B) enabled the director, officer or an
associate (as defined in the CGS) to receive an improper personal gain; (C) showed a lack of good faith and a conscious
disregard for the duty of the director or officer to the corporation under circumstances in which the director or officer was
aware that his conduct or omission created an unjustifiable risk of serious injury to the corporation; (D) constituted a
sustained and unexcused pattern of inattention that amounted to an abdication of the director's or officer's duty to the
corporation; or (E) created liability under the CGS for the illegal payment of dividends.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The Registrant
has obtained directors' and officers' reimbursement and liability insurance against certain liabilities.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 7.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not Applicable.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 8.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The following
exhibits are filed as part of this Registration Statement:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 15%">&nbsp;Exhibit No.</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 83%">Identification of Exhibit</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.1*</TD>
    <TD>&nbsp;</TD>
    <TD>2005 Non-Salaried Director Stock Option Plan, as amended</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.2**</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Employee Stock Option Plan, as amended</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><A HREF="acu_s8082014ex51.htm">5.1</A></TD>
    <TD>&nbsp;</TD>
    <TD>Opinion
of Brody Wilkinson PC</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><A HREF="acu_s8082014ex231.htm">23.1</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: top"><P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent
                                         of Marcum LLP, independent registered public accounting firm</FONT></P>
</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>23.3</TD>
    <TD>&nbsp;</TD>
    <TD>Consent
of Brody Wilkinson PC (included in Exhibit 5.1)</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>24.1</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Power
                                         of attorney (included on signature page of this Registration Statement)</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">* Incorporated by reference to the Company's Form 8-K filed on April 27, 2007, except that the number of shares
authorized to be issued under the Director Plan, as amended, pursuant to Section 1.5 shall be increased from 140,000 to 180,000
shares.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">**Incorporated
by reference to the Company&rsquo;s quarterly report on Form 10-Q for the quarter ended June 30, 2012, filed on August 14, 2012,
except that the number of shares authorized to be issued under the Employee Plan, as amended, pursuant to Section 3(a) shall be
increased from 340,000 to 520,000 shares.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Item 9.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The undersigned
Registrant hereby undertakes:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1) To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(a) To
include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(b) To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of a prospectus filed with the Commission pursuant
to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate
offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the effective registration statement;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(c) To
include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement
or any material change to such information in this Registration Statement;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">provided,
however, that paragraphs (1)(a) and (1)(b) do not apply if the information required to be included in a post-effective amendment
by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2) That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(3) To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
the termination of the offering.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(4) That,
for the purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(5)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has
been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>




<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">SIGNATURES</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf
by the undersigned, thereunto duly authorized, in the Town of Fairfield, State of Connecticut, on the 18th day of August, 2014.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">ACME UNITED CORPORATION</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 45%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Walter C. Johnsen</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Walter C. Johnsen, Chairman of the Board, Chief Executive
Officer</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 47.95pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 47.95pt"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">KNOW ALL
PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Walter C. Johnsen and Paul
Driscoll, or either of them, as true and lawful attorneys-in-fact and agents with full power of substitution and re-substitution,
for him and in his name, place and stead, in any and all capacities to sign the Registration Statement filed herewith and any
or all amendments to said Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agents the full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as to all intents
and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agents
or any of them, or his substitute, may lawfully do or cause to be done by virtue hereof.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the
capacities indicated below on the 18th day of August, 2014:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<TR>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Signature</FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt">Title</FONT></TD>
    <TD STYLE="width: 10%"><FONT STYLE="font-size: 10pt">Date</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Walter C. Johnsen</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-size: 10pt">Walter C. Johnsen</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chairman of the Board, Chief Executive Officer and Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<TR>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt"><U>/s/ Brian S. Olschan</U></FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Brian S. Olschan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">President, Chief Operating Officer and Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Paul Driscoll</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-size: 10pt">Paul Driscoll</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Vice President, Chief Financial Officer, Secretary and&nbsp;Treasurer</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Rex L. Davidson</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Rex L. Davidson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Richmond Y. Holden, Jr.</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Richmond Y. Holden, Jr.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Susan H. Murphy</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Susan H. Murphy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Stevenson E. Ward III</U></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Stevenson E. Ward III</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>Exhibit
Index</U></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 15%">&nbsp;Exhibit No.</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 83%">Identification of Exhibit</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.1*</TD>
    <TD>&nbsp;</TD>
    <TD>2005 Non-Salaried Director Stock Option Plan, as amended</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.2**</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Employee Stock Option Plan, as amended</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><A HREF="acu_s8082014ex51.htm">5.1</A></TD>
    <TD>&nbsp;</TD>
    <TD>Opinion
of Brody Wilkinson PC</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><A HREF="acu_s8082014ex231.htm">23.1</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: top"><P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent
                                         of Marcum LLP, independent registered public accounting firm</FONT></P>
</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>23.3</TD>
    <TD>&nbsp;</TD>
    <TD>Consent
of Brody Wilkinson PC (included in Exhibit 5.1)</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>24.1</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Power
                                         of attorney (included on signature page of this Registration Statement)</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>


<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">* Incorporated by reference to the Company's Form 8-K filed on April 27, 2007, except that the number of shares
authorized to be issued under the Director Plan, as amended, pursuant to Section 1.5 shall be increased from 140,000 to 180,000
shares.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">**Incorporated
by reference to the Company&rsquo;s quarterly report on Form 10-Q for the quarter ended June 30, 2012, filed on August 14, 2012,
except that the number of shares authorized to be issued under the Employee Plan, as amended, pursuant to Section 3(a) shall be
increased from 340,000 to 520,000 shares.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"></P>

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    <TD STYLE="width: 100%; text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">7</FONT></TD></TR>
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<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>



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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>acu_s8082014ex51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Exhibit
5.1</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Board
of Directors</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Acme
United Corporation</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">60
Round Hill Road</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Fairfield,
CT 06824</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dear
Sirs and Madam:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
are corporate general counsel for Acme United Corporation (the &ldquo;Company&rdquo;). We are delivering this opinion in connection
with the filing with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on or about the date hereof of a Form
S-8 Registration Statement (the &ldquo;Registration Statement&rdquo;) relating to a total of 220,000 shares of Common Stock, par
value $2.50 per share, of the Company (the &ldquo;Shares&rdquo;), which are being or which may be offered as follows: (i) up to
an additional 180,000 Shares issuable upon exercise of options granted or which may be granted pursuant to the Acme United Corporation
2012 Employee Stock Option Plan, as amended effective April 21, 2014 (the &ldquo;Employee Plan&rdquo;) and (ii) up to an additional
40,000 Shares issuable upon exercise of options granted or which may be granted pursuant to the Acme United Corporation 2005 Non-Salaried
Director Stock Option Plan, as amended effective April 21, 2014 (the &ldquo;Director Plan&rdquo;) (both the Employee Plan and
the Director Plan are collectively referred to herein as the &ldquo;Plans&rdquo;).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
have examined and are familiar with (i) the Restated Certificate of Incorporation and the Bylaws of the Company as presently in
effect; (ii) a Certificate of Existence for the Company issued by the Connecticut Secretary of the State dated August 5, 2014;
(iii) the corporate proceedings approving the Plans; (iv) the Plans; (v) a form of the option agreements under each Plan; and
(vi) such other documents and instruments as we have considered necessary for the purposes of the opinions hereinafter set forth.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
our examination of the aforesaid documents, we have assumed the genuineness of all signatures, the legal capacity of all natural
persons, the accuracy and completeness of all documents submitted to us, the authenticity of all original documents, and the conformity
to authentic original documents of all documents submitted to us as copies (including telecopies). This opinion letter is given,
and all statements herein are made, in the context of the foregoing.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
upon the foregoing, we are of the opinion that:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
of August 18, 2014</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Page
2</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 1in 12pt; text-align: justify; text-indent: -1in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD><TD STYLE="text-align: justify; padding-right: 1in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
                                         Company has been duly incorporated and is a validly existing corporation under the laws
                                         of the State of Connecticut.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD><TD STYLE="text-align: justify; padding-right: 1in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Upon
                                         issuance and delivery of Shares pursuant to the relevant Plan and the related option
                                         agreements thereunder after the date hereof, and payment to the Company of the required
                                         option exercise price for the Shares, the Shares will be validly issued, fully paid,
                                         and nonassessable.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">This
opinion letter is provided to you for your benefit solely with regard to the Registration Statement, may be relied upon by you
only in connection with the Registration Statement, and may not be relied upon by any other person or for any other purpose without
our prior written consent.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
are members of the Bar of the State of Connecticut and some of us are members of other jurisdictions not relevant herein. In connection
herewith, we express no opinion on the laws of any jurisdiction other than the laws of the State of Connecticut.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
hereby consent to the use of this opinion and our names in connection with the Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">BRODY WILKINSON PC</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ James E. Rice</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>James E. Rice, Vice President</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 243pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 243pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


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<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>acu_s8082014ex231.htm
<DESCRIPTION>EXHIBIT 23.1
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; color: green; text-align: right"><FONT STYLE="font: normal 10pt Times New Roman, Times, Serif; color: Black">Exhibit
23.1</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><U>Consent
of Marcum LLP, Independent Registered Public Accounting Firm </U></B></FONT></P>

<P STYLE="font: 6.5pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We consent
to the incorporation by reference in this Registration Statement of Acme United Corporation on Form S-8 of our report dated March
6, 2014, with respect to our audits of the consolidated financial statements of Acme United Corporation as of December 31, 2013
and 2012 and for the years then ended, appearing in the Annual Report on Form 10-K of Acme United Corporation for the year ended
December 31, 2013.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Marcum
LLP</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Marcum LLP</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">New Haven,
Connecticut</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August 18,
2014</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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