<SEC-DOCUMENT>0001026608-16-000128.txt : 20161207
<SEC-HEADER>0001026608-16-000128.hdr.sgml : 20161207
<ACCEPTANCE-DATETIME>20161207114818
ACCESSION NUMBER:		0001026608-16-000128
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161207
DATE AS OF CHANGE:		20161207

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 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-31378
		FILM NUMBER:		162038121

	BUSINESS ADDRESS:	
		STREET 1:		55 WALLS DRIVE
		CITY:			FAIRFIELD
		STATE:			CT
		ZIP:			06824
		BUSINESS PHONE:		203-254-6060

	MAIL ADDRESS:	
		STREET 1:		55 WALLS DRIVE
		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:			JOHNSEN WALTER C
		CENTRAL INDEX KEY:			0001014360
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	MAIL ADDRESS:	
		STREET 1:		C/O ACME UNITED CORP
		STREET 2:		60 ROUND HILL ROAD
		CITY:			FAIRFIELD
		STATE:			CT
		ZIP:			06824
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>acu_sc13dwcj120716.htm
<DESCRIPTION>SC 13D/A
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR>
    <TD STYLE="vertical-align: top; width: 19%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 62%; text-align: center; font-size: 11pt; line-height: 115%"><FONT STYLE="font: 18pt Times New Roman, Times, Serif"><B>UNITED STATES</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 19%; line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD>
        <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE</B></P>
        <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COMMISSION</B></P></TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Washington, D.C. 20549</FONT></TD>
    <TD STYLE="vertical-align: bottom; line-height: 115%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 11pt; line-height: 115%"><FONT STYLE="font: 18pt Times New Roman, Times, Serif"><B>SCHEDULE 13D/A</B></FONT></TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Under the Securities Exchange Act
of 1934</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(Amendment No.&nbsp;&nbsp;4&nbsp;&nbsp;
)*</B></P>

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

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Title of Class of Securities)&nbsp;</P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">004816</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Name, Address and Telephone Number of
Person</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Authorized to Receive Notices and Communications)&nbsp;</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">55 Walls Drive, Fairfield, CT 06824</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Date of Event which
Requires Filing of this Statement)</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">October 28, 2016</P>

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

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">If
the filing person has previously filed a statement on Schedule&nbsp;13G to report the acquisition that is the subject of this Schedule&nbsp;13D,
and is filing this schedule&nbsp;because of &sect;&sect;240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box. [_]</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Note</B>: Schedules filed in paper format shall include
a signed original and five copies of the schedule, including all exhibits. See &sect;240.13d-7 for other parties to whom copies
are to be sent.</P>

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

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

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 7pt">*</FONT><FONT STYLE="font-size: 10pt">
The remainder of this cover page shall be filled out for a reporting person&rsquo;s initial filing on this form with respect to
the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided
in a prior cover page.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The information required on the remainder of this cover page
shall not be deemed to be &ldquo;filed&rdquo; for the purpose of Section&nbsp;18 of the Securities Exchange Act of 1934 (&ldquo;Act&rdquo;)
or otherwise subject to the liabilities of that section&nbsp;of the Act but shall be subject to all other provisions of the Act
(however, see the Notes).</P>

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

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 8pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<tr>
    <td colspan="5" style="border-bottom: black 1.5pt solid; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CUSIP No. 004816</font></td></tr>
<tr>
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</font></td>
    <td colspan="3" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Names of Reporting Persons. I.R.S. Identification Nos. of
        above persons (entities only)</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Walter C. Johnsen</P></td></tr>
<tr>
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</font></td>
    <td colspan="3">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Check the Appropriate Box if a Member of a Group (See Instructions)</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td colspan="2" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;[_]</FONT></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td colspan="2" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td colspan="2" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;[X]</FONT></td></tr>
<tr style="vertical-align: top">
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</font></td>
    <td colspan="3" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">SEC Use Only</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</font></td>
    <td colspan="3" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Source of Funds (See Instructions)</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">PF</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</font></td>
    <td colspan="3" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Check
if Disclosure of Legal Proceedings Is Required Pursuant to Items 2(d) or 2(e)&nbsp;&nbsp;&nbsp;[_]</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</font></td>
    <td colspan="3" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Citizenship or Place of Organization</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">USA</P></td></tr>
<tr>
    <td colspan="5">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td colspan="3" rowspan="7">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Number of</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Shares</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Beneficially</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Owned by</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Each</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Reporting</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Person With</P></td>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Sole Voting Power</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">525,702</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="2">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Shared Voting Power</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="2">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Sole Dispositive Power</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">525,702</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="2">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</font></td>
    <TD STYLE="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Shared Dispositive Power</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P></td></tr>
<tr>
    <TD STYLE="width: 34px">&nbsp;</td>
    <TD STYLE="width: 69px">&nbsp;</td>
    <TD STYLE="width: 41px">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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

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

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 8pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">2</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
    <td colspan="6" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td></tr>
<tr>
    <td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</font></td>
    <td colspan="4" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Aggregate Amount Beneficially Owned by Each Reporting Person</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">525,702 (See Item 5 below)</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="6">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.</font></td>
    <td colspan="4" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif">Check
        if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)&nbsp;&nbsp; [_]</font></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="6">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.</font></td>
    <td colspan="4" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Percent of Class Represented by Amount in Row (11)</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">14.8% (See Item 5 below)</P></td></tr>
<tr style="vertical-align: top">
    <td colspan="6">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></td></tr>
<tr>
    <td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.</font></td>
    <td colspan="4" style="border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Type of Reporting Person (See Instructions)</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">IN</P></td></tr>
<tr>
    <td style="width: 2%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="width: 5%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="width: 2%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="width: 1%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="width: 86%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td></tr>
</table>
<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 8pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">3</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">The Reporting Person initially filed a statement on
Schedule 13D (the &ldquo;Schedule 13D&rdquo;) to report his beneficial ownership of shares of Common Stock of Acme United Corporation
and subsequently amended such statement on a number of occasions. The Reporting Person is filing this Amendment No. 4 (this &ldquo;Amendment&rdquo;)
to the Schedule 13D to report a decrease in the number of shares of such stock which he is deemed to beneficially own.</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD STYLE="width: 10%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item 1.</B></FONT></TD>
    <TD STYLE="width: 90%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Security and Issuer</B></FONT></TD></TR>
<TR>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">This Amendment relates to shares of the common stock, $2.50
        par value (&ldquo;Common Stock&rdquo;), of Acme United Corporation (the &ldquo;Issuer&rdquo;). The executive offices of the Issuer
        are located at 55 Walls Drive, Fairfield, Connecticut 06824.</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD WIDTH="10%" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item 2.</B></FONT></TD>
    <TD WIDTH="90%" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Identity and Background</B></FONT></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(a)</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Walter C. Johnsen</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; vertical-align: top; padding-left: 20.4pt; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(b)</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">55 Walls Drive, Fairfield, CT 06824</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; vertical-align: top; padding-left: 20.4pt; text-indent: -0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(c)</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chairman and Chief Executive Officer, Acme United Corporation, 55 Walls Drive, Fairfield, CT 06824</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="text-align: left; font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item 5.</B></FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Interest in Securities of the Issuer</B></FONT> &nbsp;</P>



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

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt; margin-left: 0pt; text-indent: 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(a)
The Reporting Person is the beneficial owner of a total of 525,702 shares of Common Stock, including 218,900 shares issuable upon exercise of employee stock options (&ldquo;Options&rdquo;), representing, in the aggregate, approximately 14.8% of the shares of the Common Stock outstanding (based on 3,324,955 shares of Common Stock outstanding on November 30, 2016).&nbsp; The Options were variously issued under the Company&rsquo;s 2012 Employee Stock Option Plan and the Company&rsquo;s 2002 Employee Stock Option Plan (together, the &ldquo;Plans&rdquo;).</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt; margin-left: 0pt; text-indent: 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(b) The Reporting Person has sole voting and dispositive power over the 306,802 shares which he holds directly, and, to the extent that the Reporting Person exercises all or any portion of the Options referred to in paragraph (a) of this Item 5 from time to time, the Reporting Person will have sole voting and dispositive power over any shares of Common Stock issued upon exercise of such Options.</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Set forth below is certain information regarding transactions in the Common Stock that were effected by the Reporting Person during
the past 60 days. &nbsp; &nbsp;</FONT></P>


<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Option Exercises</FONT></TD>
    <TD NOWRAP STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 32%; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Transaction</FONT></TD>
    <TD NOWRAP STYLE="width: 6%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Price per</FONT></TD>
    <TD NOWRAP STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Shares</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Share</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">October 28, 2016 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">40,000</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"></TD>
    <TD NOWRAP STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$ 9.77 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="6" STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
    The option exercise was a &nbsp;private transactions effected between the &nbsp; &nbsp; Company and the Reporting Person under
    the 2002 Employee Stock Option Plan.&nbsp; The exercise of the option was settled in cash pursuant to the &ldquo;net exercise&rdquo;
    provisions of the Plan; in determining the amount of the net settlement to be paid to the Reporting Person, the shares were
    valued at the &nbsp;fair market value of the Common Stock (as defined in the Plan) on October 28, 2016, i.e., $21.10 per share.</FONT></TD></TR>

</TABLE>


<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 20pt; text-align: justify"></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 8pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">4</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD STYLE="width: 10%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item 7.</B></FONT></TD>
    <TD STYLE="width: 90%; font: 10pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Material to Be Filed as Exhibits</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in">&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: 15%"><U>Exhibit No.</U></TD>
    <TD STYLE="width: 85%"><U>Name</U></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>1.1</TD>
    <TD>Acme United Corporation Form of Non-Qualified Stock Option Agreement <SUP>(1)</SUP></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in"><SUP>(1)</SUP>&#9;Incorporated
by reference to the Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, filed on May 13, 2016&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;&nbsp;</P>

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

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

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

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
    <td style="vertical-align: top; width: 50%; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; width: 50%; border-bottom: black 1.5pt solid; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 7, 2016</font></td></tr>
<tr>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date</font></td></tr>
<tr>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">/s/Walter C. Johnsen</P></td></tr>
<tr>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signature</font></td></tr>
<tr>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Walter C. Johnsen/Chairman &amp; Chief
        Executive Officer</P></td></tr>
<tr>
    <td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</td>
    <td style="vertical-align: bottom; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name/Title</font></td></tr>
</table>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></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: 100%; text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">5</FONT></TD></TR>
</TABLE>

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


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
